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%.
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How much was Robinson's cost of goods manufactured?

A) $268,000
B) $192,000
C) $286,000
D) $239,000