23) Assume the following information pertaining to Cub Company: Prime costs charged to jobs during 2018 $195,000 Conversion costs charged to jobs during 2018 225,000 Direct materials charged to jobs during 2018 | 85,000 |Jan 1, 2018: work in process 100,000 Dec. 31, 2018: work in process 80,000 What is Cub's 2018 cost of goods manufactured? A) $330,000. B) $440,000. C) $290,000. D) $300,000. E) $355,000