36.Carryon Co., a manufacturer, had inventories at the beginning and end of its current year as follows: Raw materials . $11,000 20,000 12,500 9 $15,000 24,000 9,000 Finished goods During the year, the following costs and expenses were incurred: $150,000 60,000 Raw materials purchased .. . . Indirect factory labor Taxes and depreciation on factory building . . . Taxes and depreciation on sales room and office 30,000 10,000 7,500 20,000 12,000 Utilities (60% applicable to factory, 20% to sales room, and 20% to office) 25,000 Carryon's cost of goods sold for the year is a. $257,000. b. $260,500. c. $261,000. d. $269,500