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.$33,000

b.$28,000

c.$35,000

d.$16,000