Tall Timbers reports the following data for its first year of operation. Work in process inventory, beginning 0 Work in process inventory, ending 50,300 Manufacturing overhead 25,100 Direct materials used 7,400 Direct Labor 80,000 Finished goods inventory, beginning Finished goods inventory, ending 20,300 Cost of goods manufactured 42,200 What are the total manufacturing costs to account for? O A. $4,100 OB. $74,700 OC. 592,500 OD. $42,200