Tall Timbers reports the following data for its first year of operation. Work in process inventory, beginning Work in process inventory, ending Manufacturing overhead Direct materials used Direct Labor Finished goods inventory, beginning Finished goods inventory, ending Cost of goods manufactured 50,500 25,500 7,800 60,000 20,900 42,800 What are the total manufacturing costs to account for? OA. $4,700 OB. $93.300 O C. $42,800 OD, $76,100