Under Cover manufactures umbrellas and has the following account information for April: Raw Materials Inventory: Beginning of Year$ 5,000 Raw Materials Inventory: End of Year$ 2,000 Raw Materials Purchased During Year$ 20,000 Direct Labor Costs:$ 40,000 Manufacturing Overhead (Total)$ 20,000 Work in Process: Beginning of Year$ 0 Work in Process: End of Year$ 2,000 What was their cost of goods manufactured for April? 1) $71,000 O2) $76,000 3) $81,000 4) $86,000