Mc Manufacturing Reports the Following Information for a Recent Year

Mc Manufacturing reports the following information for a recent year.Determine the cost of 1.
$\begin{array}{lr}\text { finished goods manufactured. }&\$\\\text { Work in process 1 January } & 7000 \\\text { Work in process 31 December } & 10000 \\\text { Finished goods inventory 1 January } & 5000 \\\text { Finished goods inventory 31 December } & 6000 \\\text { Direct materials used } & 3000 \\\text { Direct labour } & 2000 \\\text { Factory overhead } & 2000 \\\text { Selling expenses } & 3000 \\\text { General and administrative expenses } & 4000\end{array}$
a.$ 4000
b.$ 3000
c.$ 5000
d.$ 6000