Wilson Company manufactures wood file cabinets. The following information is available for June of the current year. The direct labor rate is $9.60 per hour and overhead for the month was $9,600. Refer to Wilson Company. If there were 1,500 direct labor hours and $21,000 of raw material purchased, how much is Cost of Goods Sold? Select one: a. $53,800. b. $64,500. c. $38,800. d. $59,800