[Note] To answer this and next questions, refer to the following information: Rebel Yell, Inc., recorded the following data for September: Sales Direct labor Selling & administrative costs Raw materials purchased Manufacturing overhead $72,000 10,000 7,000 20,000 13,500 Inventory Raw materials Work-in-process Finished goods Beginning $10,000 18,000 21,000 Ending $ 5,000 17,000 16,500 What were the total manufacturing costs for September? O $49.500 O $48,500 0 $43,500 $25,000