Ralph’s Cafe has the following information for June:
Line Item Description Amount
Cost of materials placed in production $45,000
Direct labor 24,750
Factory overhead 15,000
Work in process inventory, June 1 2,870
Work in process inventory, June 30 3,450
Finished goods inventory, June 1 4,930
Finished goods inventory, June 30 4,710
What is the cost of goods sold?
a.$89,100
b.$84,390
c.$84,170
d.$84,750