The following information is available for Murray Manufacturing at year-end:

Beginning raw materials inventory	6,000
Ending raw materials inventory	$8,000
Materials purchased	13,000
Direct labour	4,000
Manufacturing overhead Applied	15,000
Beginning work in process inventory	8,000
Ending working in process inventory	5,000

What was the cost of goods manufactured during the period?

Select one:

a. $16,000

b. $35,000

c. $28,000

d. $33,000