The total manufacturing costs incurred during the year were:

Direct materials used $12,500

Goods in process, January 1 50,000

Goods in process, December 31 37,000

Total Factory overhead 5,500

Direct labor used 26,500

a) $44,500

b) $13,000

c) $94,500

d) $57,500

I answered $57,500, but it not correct.