The Following Information Relates to the Operations of Cruz Manufacturing

The following information relates to the operations of Cruz Manufacturing during the current year: $\begin{array}{llr} \text { Raw materials used } &\$10,000\\ \text { Direct labor wages } &30,000\\ \text { Sales salaries and commissions } &25,000\\ \text { Depreciation on production equipment } &2,000\\ \text { Rent on manufacturing facilities } &15,000\\ \text {Packaging and shipping supplies } &3,000\\ \text { Sales revenue } &95,000\\ \text {Units produced and sold } &10,000\\ \text { Selling price per unit } &\$10.00\\\end{array}$
Based on this information, what is the company's cost of goods sold? (Do not round intermediate calculations.)

A) $43,000
B) $85,000
C) $57,000
D) $60,000