Cost of Materials Used $45,000 Direct Labor Costs $48,000

Multiple Choice

Cost of Materials Used $45,000 Direct Labor costs $48,000
Factory Overhead $39,000
Work in Process, beg. $28,000
Work in Process, end. $18,000
Finished Goods,beg. $28,000
Finished Goods, end. $18,000
What is Cost of Goods Sold?

A) $152,000
B) $142,000
C) $10,000
D) $128,000