Tierney Construction, Inc. recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files:

		Cost of Goods Sold						$75,300
		Work-in-Process Inventory, January 1, 2018						$17,700
		Work-in-Process Inventory, December 31, 2018						$13,800
		Selling and Administrative Expense						$15,200
		Net Income						$27,900
		Factory overhead						$19,900
		Direct materials inventory, January 1, 2018						$24,600
		Direct materials inventory, December 31, 2018						$13,300
		Cost of goods manufactured						$92,700
		Finished goods inventory, January 1, 2018 Direct labor cost incurred during the period amounted to 2.4 times the factory overhead. The CFO of Tierney Construction, Inc. has asked you to recalculate the following accounts and to report to him by the end of tomorrow. What should be the amount of total manufacturing cost? A.$106,500 B.$92,700 C.$88,800 D.$75,300						$29,500