Ralph's Cafe has the following information for June:

Cost of materials placed in production

Direct labor

$24,500$

Factory overhead

$13,900$

Work in process inventory, June $1$

$2,930$

Work in process inventory, June $30$

$3,460$

Finished goods inventory, June $1$

$4,920$

Finished goods inventory, June $30$

$4,770$

What is the cost of goods sold?

a$.$ $$83,020$

b$.$ $$87,790$

c$.$ $$82,870$