Using the information below for SDI Company, determine cost of goods manufactured for the year: Work in Process, January 1 Work in Process, December 31 Total Factory overhead Direct materials used Direct labor used 50,000 37,000 5,500 12,500 26,500 O A) $94,500 OB) $57,500 C) $52,000. OD) $44,500 E) $13,000 Oeste 16