Using the following data for March, calculate the cost of goods manufactured:

Direct materials

$29,000

Direct labor

$19,000

Manufacturing overhead

$27,000

Beginning work in process inventory

$11,000

Ending work in process inventory

$12,000

Direct materials

$29,000

The cost of goods manufactured was:

A) $74,000

B) $86,000

C) $76,000

D) $75,000