Milan Manufacturing reports that finished goods inventory was $12,300 on April 1 and $8,790 on April 30. Beginning and ending work-in-process inventories were $17,950 and $21,000, respectively. If cost of goods sold for the month of April was $45,850, what was the cost of all goods completed during April?

a. $42,340 b. $49,360 c. $45,850 d. $48,900 e. $54,640 f. $37,060 g. $45,390 h. None of the above