Fire Cat,Inc What Is the Total of Manufacturing Costs Incurred by Fire

Multiple Choice

Fire Cat,Inc.selected cost data for the year are shown below: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 146,800 \\\hline \text { Work-in-Process Inventory, Jan. 1 } & 20,000 \\\hline \text { Work-in-Process Inventory, Dec. 31 } & 23,000 \\\hline \text { Direct Materials Used } & 17,400 \\\hline\end{array}$$
What is the total of manufacturing costs incurred by Fire Cat,Inc.during the year?

A) $149,800
B) $143,800
C) $25,600
D) $37,400