Mister Tee's is a T shirt manufacturing business with the following fact pattern:

T shirts are processed in batches of 100 One T shirt requires one yard of fabric One yard of fabric costs $4 Five direct labor hours are required to produce one batch of T shirts Direct labor costs $20/hour Direct labor is applied at the beginning of the process Factory overhead is applied at a rate of 130% of Direct Labor Dollars Factory overhead is applied at the end of the process Mister Tee begin the period with five batches in WIP Beginning Inventory. They transfer $4,800 from Raw Materials and complete 14 batches.

What is the dollar value of Cost of Goods Manufactured for the current period?

Group of answer choices

A)7,000

b)8,820

c)8,500

d)10,710