$5.$ Given the following data, what is the cost of goods manufactured? $($You must show your work to earn full points$)$

Beginning Raw Materials Inventory $$6,000$

Ending Raw Materials Inventory $9,000$

Beginning Work$-$in$-$Process Inventory $12,000$

Ending Work$-$in$-$Process Inventory $17,000$

Beginning Finished Goods Inventory $3,000$

Ending Finished Goods Inventory $5,000$

Manufacturing Overhead $21,000$

Direct Labor $30,000$

Raw Materials used in production $95,000$

A$.$ $$125,000$

B$.$ $$141,000$

C$.$ $$146,000$

D$.$ $$151,000$