Figure 2-13 Inventory Balances for the Jameson Company in October

Multiple Choice

Figure 2-13 Inventory balances for the Jameson Company in October 2014 are as follows:
During October, purchases of direct materials were $36,000. Direct labor and factory overhead costs were $60,000 and $84,000, respectively.
Refer to Figure 2-13. What is the cost of goods manufactured?

A) $180,000
B) $186,000
C) $194,000
D) $196,800