Village Company's Selected Cost Data for 2009 Are Shown Below

Multiple Choice

Village Company's selected cost data for 2009 are shown below:
$$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 145,200 \\\hline \text { Work in process inventory, Jan. 1, 2009 } & 18,500 \\\hline \text { Work in process inventory, Dec. } 31,2009 & 22,500 \\\hline \text { Direct materials used } & 15,800 \\\hline\end{array}$$ What are total manufacturing costs incurred by Village Company in 2009?

A) $149,200
B) $158,300
C) $139,800
D) $117,100