R$.$A$.$Mona Company has beginning and ending materials inventory of $$7,000$&$$2,000,$ respectively; total materials purchased are $$25,000$; cost of goods sold of $$50,000$; beginning and ending work in process inventory of $$25,300$ and $$9,000,$ respectively; and total manufacturing costs of $$39,000.$ What is the total amount of materials transferred out and the cost of goods manufactured? $($Recommend you use T accounts to follow the flow of costs.$)$

None of the answers are correct.

Materials Transferred $$50,000$ CGManuf. $$55,300$

Materials Transferred $$39,000$ CGManuf. $$30,000$

Materials Transferred $$55,300$ CGManuf. $$30,000$

Materials Transferred $$30,000$ CGManuf. $$55,300$