Kapanga Manufacturing Corporation uses a job-order costing system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Kapanga worked on three jobs and incurred the following direct costs on those jobs:

	Job B18	Job B19	Job C11
Direct materials	$	12,000	$	25,000	$	18,000
Direct labor	$	8,000	$	10,000	$	5,000

Kapanga applies manufacturing overhead at a rate of 150% of direct labor cost. During October, Kapanga completed Jobs B18 and B19 and sold Job B19. What is Kapanga's cost of goods manufactured for October?

$50,000 $55,000 $78,000 $82,000