A Corporation Used $35,000 of Direct Materials and Incurred $73,000

Multiple Choice

A corporation used $35,000 of direct materials and incurred $73,000 in direct labor cost,and $112,500 in manufacturing overhead costs during the period.What is the cost of goods manufactured if the beginning and ending Work-in-Process Inventories were $28,000 and $21,500,respectively?

A) $248,500
B) $227,000
C) $214,000
D) $220,500