Using the following data for January, calculate the cost of goods manufactured: Direct materials ....................... $38,000 Direct labor ........................... $24,000 Manufacturing overhead ................. $17,000 Beginning work in process inventory .... $10,000 Ending work in process inventory ....... $11,000 The cost of goods manufactured was: a. $89,000. b. $78,000. c. $79,000. d $80,000