Thomas Inc. reported the following for the month of June:

Cost of goods sold $ 78,900

Work-in-process inventory, June 1 $ 18,400

Finished goods, June 1 $ 24,500

Work-in-process inventory, June 30 $ 22,500

Finished goods, June 30 $ 19,700

What was the cost of all goods completed during June?

a. $83,700

b. $74,100

c. $78,900

d. $83,000

e. $98,600

f. $59,200

g. $78,200

h. None of the above