Using the information below for Talking Toys, Inc., determine cost of goods manufactured for the year: Direct martials used 12500 Goods in process, January 1 50000 Goods in process, December 31 37000 Total factory overhead 5500 Direct labor used 26500 O a. $57,500. O b. $44,500 O c. $13,000. O d. $94,500. O e. $52,000