Licorice Corp. manufactures cricket bats. The company's manufacturing operations and costs applied to products for the month of December were as follows: Grading Machining Shaping Direct labor $ 4,000 $5,000 $6,000 Factory overhead Totals 11,000 $15,000 12,000 10,000 $17,000 $16,000 Two types of bats were produced in December. The quantities and direct materials costs were as follows: Type Ordinary Premium Quantity 20,000 Direct Materials $15,000 12,000 30,000 Both types of bats pass through all three departments. An operation costing system is used. Compute the total cost of premium bats produced in the month of December. Oa. $32,000 Ob. $30,000 Oc. $48,000 Od. $40,000