8. Use the following data to calculate the cost of goods sold for the period: Beginning Raw Materials Inventory Ending Raw Materials Inventory Beginning Work in Process Inventory Ending Work in Process Inventory Beginning Finished Goods Inventory Ending Finished Goods Inventory Cost of Goods Manufactured A) $291,000. B) $243,000. C) $247,000. D) $251,000. $31,000 71,000 41,000 47,000 73,000 69,000 247,000