When Preparing a Cost of Goods Manufactured Statement from the Following

When preparing a Cost of Goods Manufactured Statement from the following information the total cost of goods manufactured is: $\begin{array}{lc}\text { Direct materials } & \$ 8 \\\text { Advertising expenses } & 3 \\\text { Indirect labour } & 1 \\\text { Indirect materials } & 5 \\\text { Direct labour } & 2 \\\text { Other manufacturing overhead } & 4\end{array}$

a.$ 23
b. $ 20
c. $ 17
d. $ 16