5. The following information relates to Cruz Manufacturing for 2013: Raw materials used Direct laber wages Sales salaries and commissions Depreciation on production equipment Rent manufacturing facilities Packaging and shipping supplies Sales Tev Units produced and sold Selling price per unit 20,000 60,000 50,000 4,000 30,000 6,000 190,000 10,000 20.00 Based on this information, what is the company's cost of goods sold for 2013? A $86,000 B. $120,000 C. $114,000 D. $170,000