Using the Information Below for Laurels Company; Determine the Cost

Using the information below for Laurels Company; determine the cost of goods manufactured during the current year: $\begin{array} { | l | r | } \hline \text { Direct materials used } & \$ 5,000 \\\hline \text { Direct Labor } & 7,000 \\\hline \text { Total Factory overhead } & 5,100 \\\hline \text { Beginning work in process } & 3,000 \\\hline \text { Ending work in process } & 4,000 \\\hline\end{array}$

A) $12,000.
B) $16,100.
C) $17,100.
D) $18,100.
E) $13,600.