Given the Following Data What Is the Cost of Goods Sold?
A) $152,000
B)

Multiple Choice

Given the following data:?? $\begin{array}{lr}\text { Cost of materials used } & \$ 45,000 \\\text { Direct labor costs } & 48,000 \\\text { Factory overhead } & 39,000 \\\text { Work in process, beginning } & 28,000 \\\text { Work in process, ending } & 18,000 \\\text { Finished goods, beginning } & 28,000 \\\text { Finished goods, ending } & 18,000\end{array}$ What is the cost of goods sold?

A) $152,000
B) $142,000
C) $10,000
D) $128,000