Fireox Company's Selected Cost Data for 2017 Are Shown Below

Multiple Choice

Fireox Company's selected cost data for 2017 are shown below:
$$\begin{array} { | l | l | } \hline \text { Cost of goods manufactured } & \$ 147,700 \\\hline \text { Work in process inventory, } 1 \text { Jan } 2017 & 19,000 \\\hline \text { Work in process inventory, 31 Dec } 2017 & 20,500 \\\hline \text { Direct materials used } & 18,100 \\\hline\end{array}$$
What is the total of manufacturing costs incurred by Fireox Company in 2017?

A) $149,200
B) $146,200
C) $37,100
D) $21,400