The following data apply to Stratford Ltd. Calculate the cost of goods manufactured during the year.

Work in process inventory, beginning of the year	$9000
Manufacturing overhead applied during the year	$20,000
Work in process inventory, end of the year	$14,000
Finished goods inventory, beginning of the year	$5000
Finished goods inventory, end of the year	$7500
Cost of goods sold during the year	$75,000

	A.	72,500
	B.	70,500
	C.	77,500
	D.	62,500