26. Various cost and inventory data for Star Company are given below for the just completed year S Direct materials 160,000 Purchased Maintenance, factory95,000 Insurance, factory 10,000 Direct labor 80.000 Depreciation, factory 25,000 Sales Commissions 13.000 Indirect labor 55,000 Utilities, factory 40,000 Direct materials inventory WIP inventory Finished goods inventory Change in inventory $25,000 decrease $10,000 increase $35.000 decrease How much is the costs of goods sold? A) 5455,000 B) $475,000 C) 5528,000 D) $515,000