South State Company Used $76,500 of Direct Materials and Incurred

Multiple Choice

South State Company used $76,500 of direct materials and incurred $37,200 of direct labour costs during 2017.Indirect labour amounted to $2720 while indirect materials used totalled $5290.Other operating costs pertaining to the factory included electricity & gas of $4020,maintenance of $3599; repairs of $5335; depreciation of $8040; and,property taxes of $3512.There was no beginning or ending finished goods inventory,but work in process inventory began the year with a $5300 balance and ended the year with a $7700 balance.
How much is the cost of goods manufactured?

A) $138,516
B) $151,516
C) $143,816
D) $146,216