The following information was taken from the accounting records of Henry Manufacturing Company:

Direct materials purchased $75,000

Direct materials used $56,000

Direct manufacturing labor costs $20,000

Indirect manufacturing labor costs $10,000

Sales Salaries Expense $35,000

Miscellaneous Factory Expenses $5,000

Administrative Expenses $40,000

Finished Goods Inventory, beginning $10,000

Finished Goods Inventory, end $12,000

Work-In-Process Inventory, beginning 0

Work-In-Process Inventory, end 0

What is Cost of Goods Manufactured?

	A.	$86,000
	B.	$96,000
	C.	$91,000
	D.	$89,000