Mellon Company, a manufacturing firm, has supplied the following information from its accounting records for the month of September: Sales Direct labor Selling & administrative costs Raw materials purchased Manufacturing overhead $72,000 10,000 7,000 20,000 13,500 Inventory Beginning Ending Raw materials Work-in-process Finished goods $10,000 18,000 21,000 $5,000 17,000 16,500 What was the amount of cost of goods manufactured for September? $44,500 $49.500 O $47.500 $54.000