5. The following events took place at a manufacturing company for the current year: (1) Purchased $95,000 in direct materials. (2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600. (3) Other manufacturing overhead was $107,000, excluding indirect labor. (4) Transferred 80% of the materials to the manufacturing assembly line. (5) Completed 65% of the Work-in-process during the year. (6) Sold 85% of the completed goods. (7) There were no beginning inventories. What is the company's Cost of Goods Sold? A. $164,190.00. B. $139,561.50 C. $252,600.00 D. $214,710.50