A company began operations on January 1, 2023. The company uses a job order system and started the following jobs during January 20x3: Direct materials Direct labour hours Job 101 S18326 954 Job 102 S24661 1202 Job 103 S38362 772 Additional information is as follows: Total estimated overhead Total estimated direct labour hours Actual direct labour rate S336113 19130 S18 per direct labour hour All three jobs were completed by the end of January 20x3. Finished goods at January 31, 20x3 included Job 101 only. What is Cost of Goods Sold for January 20x3? Select one: O a $133238 Ob $98555 O c. $ 81349 Od $52260