Perry Company manufactures wood file cabinets. The following information is available for June of the current year. Beginning Ending Raw Material Inventory $ 6,000 $ 7,500 Work in Process Inventory 17,300 11,700 Finished Goods Inventory 21,000 16,300 The direct labor rate is $9.60 per hour and overhead for the month was $9,600. 47. Refer to Perry Company. Compute total manufacturing costs for June, if there were 1,500 direct labor hours and $21,000 of raw material was purchased. a. $58,500 17300+(6000+21000-7500)+9600+1500 b. $46,500 c. $43,500 d. $43,100