Calculate the Cost of Goods Manufactured from the Information Given

Calculate the cost of goods manufactured from the information given:
$\begin{array}{lr}\text { Ending Work in Process } & \$ 1,200 \\\text { Manufacturing overhead } & 14,000 \\\text { Selling expense } & 7,000 \\\text { Beginning Work in process } & 10,400 \\\text { Raw materials used (direct) } & 5,700 \\\text { Administrative expense } & 10,000 \\\text { Direct labor } & 7,600\end{array}$

A) $24,500.
B) $27,300.
C) $30,100.
D) $47,100.