The following data was reported for the first year of operations for Sentry, Inc.: Raw materials inventory, December 31, 2018 $18,000 Raw materials inventory, December 31, 2019 $7,500 Direct materials used $41,500 Work in process inventory, December 31, 2018 $0 Work in process inventory, December 31, 2019 $4,000 Direct labor incurred $22,000 Manufacturing overhead incurred $5,500 Finished goods inventory, December 31, 2018 $0 $4,500 Finished goods inventory, December 31, 2019 Calculate the cost of goods manufactured for Sentry Inc.'s first year of operations, ending December 31, 2019. O A. $69,000 O B. $60,500 O c. $65,000 OD. $41,500