Use the Following Information for Hardy Co Hardy, Co'S Manufacturing Costs Added During the Current Year Is:
A)$12,000

Use the following information for Hardy Co.
$\begin{array}{lr}\text { Raw Materials Used } & 5,000 \\\text { Direct Labor } & 7,000 \\\text { Manufacturing Overhead } & 5,100 \\\text { Work in Process Inventory, January 1 } & 3,000 \\\text { Work in Process Inventory, December 31 } & 4,000\end{array}$
Hardy, Co.'s manufacturing costs added during the current year is:

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