Assume Coburg Heaters Issued $50 500 of Direct Materials to Production

Assume Coburg Heaters issued $50 500 of direct materials to production, total direct labour costs were $30 000 and total overhead costs were $30 000. If work in process at the start was $10 000 and work in process at the end was $12 000, what is the total cost of goods manufactured for the period?

A) $50 500
B) $80 500
C) $110 500
D) $108 500