A Company Used $35,000 of Direct Materials, Incurred $73,000 in Direct

Multiple Choice

A company used $35,000 of direct materials, incurred $73,000 in direct labor cost, and $114,000 in manufacturing overhead costs during the period. If beginning and ending Work-in-Process Inventories were $28,000 and $21,000 respectively, what is the cost of goods manufactured?

A) $250,000
B) $229,000
C) $215,000
D) $222,000