The Following Information Relates to the 2019 Budgets Projected Cost of Sales for 2019 Is:
A) $181 000

Multiple Choice

The following information relates to the 2019 budgets:
$$\begin{array} { l r } \text { Sales } & \$ 450000 \\\text { Direct materials purchases } & 93000 \\\text { Direct labour } & 65000 \\\text { Manufacturing overhead } & 37000 \\\text { Capital expenditures } & 40000 \\\underline{ \text { Finished goods inventory } }& \\\text { Start of year }& \$ 28000 \\\text { End of year } & \$ 42000\end{array}$$
Projected cost of sales for 2019 is:

A) $181 000.
B) $195 000.
C) $221 000.
D) $235 000.