Occi-Predictions Manufactures Weather Forecasting Circuits for Meteorologists Machines and Uses

Occi-Predictions manufactures weather forecasting circuits for meteorologists machines and uses a job-order costing system. During June, Occi-Predictions accounts included the following balances and transactions: $$\begin{array} { l r l r } \text { Raw materials inventory, beginning } & \$ 700 & \text { Direct materials purchased } & \$ 45,000 \\\text { Raw materials inventory, ending } & 4,850 & \text { Direct labor cost incurred } & 16,400 \\\text { Manufacturing overhead cost applied } & 9,500 & \text { Administrative expenses } & 13,000 \\\text { Marketing expenses } & 11,000 & \text { Work in process inventory, beginning } & 7,800 \\\text { Sales } & 98,000 & \text { Work in process inventory, ending } & 6,600\end{array}$$ How much is cost of goods manufactured?

A) $67,950
B) $58,540
C) $72,100
D) $66,750