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: 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. How much is Kapanga's cost of goods manufactured for October? Multiple Choice $55,000 $82,000 $78,000 $50,000