
Answer:
Option (c) is correct.
Explanation:
Given that,
Work in Process, January 1 = $51,600
Work in Process, December 31 = 37,800
Direct materials used = $13,300
Total factory overhead = 6,300
Direct labor used = 27,300
Therefore,
Total manufacturing cost:
= Direct material + Direct labor + Factory overhead
= $13,300 + $27,300 + $6,300
= $46,900.