Gross Profit for the Month of March 2018 Is:
A)

Multiple Choice

$$\begin{array} { l c c } & & \text { March } 2018 \\\text { Finished goods purchases }&& \$ 35000\\\text { Cost of goods manufactured } & & 80000\\\text { Sales } & & 220000\\ \\\text { Inventories } & 1 \text { March 18 } & 31 \text { March 18 } \\\text { Raw materials } & \$ 20000 & \$ 24000 \\\text { Work in process } & 28000 & 32000 \\\text { Finished goods } & 180000 & 190000\end{array}$$ Gross profit for the month of March 2018 is:

A) $190 000.
B) $160 000.
C) $115 000.
D) $145 000.