Given the Following Data: ​

Multiple Choice

Given the following data: ​
​
Cost of materials used $45,000
Direct labor costs 48,000
Factory overhead 39,000
Work in process,beginning 28,000
Work in process,ending 18,000
Finished goods,beginning 28,000
Finished goods,ending 18,000
What is cost of goods sold?

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