The Following Partially Completed T-Accounts Summarize Last Year's Transactions for Kelshaw

The following partially completed T-accounts summarize last year's transactions for Kelshaw Company:
$\quad$$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Raw Materials }$
$\begin{array}{lr|r}\hline\text { Beg Bal } & 4,000 & 20,000 &(2) \\\text { (1) } & 18,000 &\end{array}$

$\quad$$\quad$$\quad$$\quad$$\quad$$\text { Work in Process }$
$\begin{array}{lr|r}\hline \text { Beg Bal } & 8,000 & 50,000 &(7) \\\text { (2) } & 12,000 & \\\text { (4) } & 15,000 & \\\text { (6) } & 28,000 &\end{array}$

$\quad$$\text { Manufacturing Overhead }$
$\begin{array}{lr|r}\hline\text { (2) } & 8,000 & 28,000&(6) \\\text { (3) } & 12,000 \\\text { (4) } & 5,000 \\\text { (5) } & 4,000\end{array}$

$\text { Cost of Goods Sold }$
$\begin{array}{lr|r}\hline & \\& &\end{array}$

At the end of the year, the company closes out the balance in the Manufacturing Overhead account to Cost of Goods Sold.
-What are the total manufacturing costs for the year?

A) $27,000
B) $50,000
C) $55,000
D) $63,000