Robinson Company Has Provided the Following Information

Multiple Choice

Robinson Company has provided the following information:
Raw materials inventory increased $15,000.
Work in process inventory decreased $29,000.
Finished goods inventory decreased $47,000.
Sales were $500,000.
The gross profit ratio was 52.2%.
The manufacturing costs incurred by Robinson during the period were how much?

A) $221,000
B) $192,000
C) $163,000
D) $239,000