Use the following data from a company using a process costing system to answer the question below.

Conversion cost per equivalent unit for materials $$2\mathrm{.}50$

Cost per equivalent unit for conversion $$3\mathrm{.}75$

Beginning inventory costs $$1,200$

Equivalent units for beginning inventory conversion $2,400$

Equivalent Units started and completed for both materials and conversion $10,000$

Compute cost of good manufactured

A$.$ $$10,200$

B$.$ $$72,700$

C$.$ $$71,500$

D$.$ $$62,500$