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

Materials purchased	9,000
Direct labour	7,000
Beginning raw materials inventory	6,000
Ending raw materials inventory	7,000
Manufacturing overhead Applied	10,000
Beginning work in process inventory	$6,000
Ending working in process inventory	4,000

What was the cost of goods manufactured during the period?

Select one:

a.

$17,000

b.

$22,000

c.

$27,000

d.

$30,000