The following information is for Stahc Company. The "percent completed" numbers are for conversion costs; all direct materials are added at the beginning of the production process. For the beginning inventory, the percentage given is the percentage that was already completed as of the beginning of the period. For the ending inventory, the percentage given is the percentage that was completed as of the end of the period Percent Direct Materials Conversion Costs Units Completed Costs 12,000 units Beginning work in process 70% $10,000 $5,000 Costs added this period $56,000 $49,200 6,000 units Ending work in process 80% Units completed and transferred during the period 20,000 units Compute the total cost of goods STARTED AND COMPLETED during the period. Assume a FIFO flow of costs A. $56,000 B. $64,200 C. $101,600 D. $41,000