A Company Used $35,000 of Direct Materials, Incurred $73,000 in Direct

Multiple Choice

A company used $35,000 of direct materials, incurred $73,000 in direct labor cost, and had $114,000 in factory overhead costs during the period. If beginning and ending work in process inventories were $28,000 and $32,000, respectively, the cost of goods manufactured was

A) $218,000
B) $226,000
C) $190,000
D) $222,000