The following partially completed T accounts summarize the transactions of Carlton Company for last year:Materials InventoryBeg Bal $5,000(1)17,00020,000(2)$Work in Process InventoryBeg Bal$9,000(2)13,000(4)16,000(6)29,00063,600(7)$Overhead$(2)(3)(4)(5)7,00014,0006,0003,00029,000(6)$Cost of Goods SoldAccounts Payable$17,0003,000(1)(5)$Finished Goods InventoryBeg Bal$(7)$End Bal$16,00063,60013,000$Payroll Payable$5,00031,000$Beg Bal$(4)$Office Salaries Expense$(4)9,000$Accumulated Depreciation $($Factory$)80,00014,000$Beg Bal$(3)$At the end of the year, the company closes out the balance in the Overhead account to Cost of Goods Sold.The cost of goods manufactured is$?(1$ Point$)|$$$59\mathrm{.}600\mathrm{.}00$$$61,600\mathrm{.}00$$$62,600\mathrm{.}00$$$63,600\mathrm{.}00$