15. Blanca Corp has the following information: Beginning Ending Inventory Inventory (1/1) (1231) Raw Materials Inventory $20,000 30,000 Work in Process Inventory $15,000 $18,000 Finished Goods Inventory 30,000 $20,000 Additional information for the year is as follows: Raw materials purchases ' $100,000 ' Direct labor $75,000 Manufacturin_ overhead a n lied $80,000 Actual overhead $85 ,000 Compute the unadjusted cost of goods sold. (Blanca uses a normal costing system) a. $133,000 b. $242,000 c. $252,000 d. $255 .000