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	$21,000	$18,000
Direct labor	$8,000	$10,000	$5,000

What is Kapanga's cost of goods manufactured for October? 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.

	A.	$50,000
	B.	$55,000
	C.	$78,000
	D.	$82,000