Using the information below for Laurels Company; determine the cost of goods manufactured during the current year:

Direct materials used $5,000
Direct Labor 7,000
Total Factory overhead 5,100
Beginning work in process 3,000
Ending work in process 4,000

A. $18,100.
B. $13,600.
C. $16,100.
D. $12,000.
E. $17,100.