You Are Given the Following Data for January Which of the Following Is the Cost of Goods Manufactured

You are given the following data for January:
$\begin{array} { l l } \text { Direct materials } & \$ 38,000 \\\text { Direct labour } & \$ 24,000 \\\text { Manufacturing overhead } & \$ 17,000 \\\text { Beginning work in process inventory } & \$ 10,000 \\\text { Ending work in process inventory } & \$ 11,000\end{array}$
Which of the following is the cost of goods manufactured?

A) $89,000.
B) $78,000.
C) $79,000.
D) $80,000.