Village Company's Selected Cost Data for 2012 Are Shown Below

Multiple Choice

Village Company's selected cost data for 2012 are shown below:
$\begin{array}{|l|r|}\hline \text { Cost of goods manufactured } & \$ 145,200 \\\hline \text { Work in process inventory, Jan. } 1,2012 & 18,500 \\\hline \text { Work in process inventory, Dec. } 31,2012 & 22,500 \\\hline \text { Direct materials used } & 15,800 \\\hline\end{array}$
-
What are total manufacturing costs incurred by Village Company in 2012?

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