Pear Company's costs for the month of August are as follows: Direct materials used $27,000 Direct labour $34,000 Sales salaries $14,000 Indirect labour $10,000 Indirect materials $15,000 General corporate administrative cost $12,000 Taxes on manufacturing facility $2.000 Rent on factory $17.000 The beginning work-in-process inventory is 516,000 and the ending work-in-process inventory is $9.000. What is the cost of goods aractured for the month? Select one: ca. 5132,000 bb5112,000 D$18.000 d. 5105,000