The Following Information Was Taken from the Accounting Records of Henry

The following information was taken from the accounting records of Henry Manufacturing Company:
$\begin{array}{ll}\text { Direct materials purchased } & \$ 75,000 \\\text { Direct materials used } & \$ 56,000 \\\text { Direct manufacturing labor costs } & \$ 20,000 \\\text { Indirect manufacturing labor costs } & \$ 10,000 \\\text { Sales Salaries Expense } & \$ 35,000 \\\text { Miscellaneous Factory Expenses } & \$ 5,000 \\\text { Administrative Expenses } & \$ 40,000 \\\text { Finished Goods Inventory, beginning } & \$ 10,000 \\\text { Finished Goods Inventory, end } & \$ 12,000 \\\text { Work-In-Process Inventory, beginuing } & 0 \\\text { Work-In-Process Inventory, end } & 0\end{array}$
What is Cost of Goods Manufactured?

A) $86,000
B) $89,000
C) $91,000
D) $96,000