Using the Information Below for Singing Dolls, Inc A) $13,000

Using the information below for Singing Dolls, Inc., determine the total manufacturing costs incurred during the year: $\begin{array} { | l | r | } \hline \text { Work in Process, January 1 } & 50,000 \\\hline \text { Work in Process, December 31 } & 37,000 \\\hline \text { Direct materials used } & \$ 12,500 \\\hline \text { Total Factory overhead } & 5,500 \\\hline \text { Direct labor used } & 26,500 \\\hline\end{array}$

A) $13,000.
B) $44,500.
C) $57,500.
D) $94,500.
E) $89,000.