Use the cost information below for Laurels Company to determine the cost of goods manufactured during the current year:
Direct materials used $ 5,300
Direct labor 7,300
Total factory overhead 5,400
Beginning work in process 3,300
Ending work in process 4,600
a. $18,000
b. $14,500
c. $16,700
d. $12,600
e. $19,300