A company has the following cost data for the month: Beginning Raw Materials Inventory: $12,500 Raw Materials Purchases: $47,000 Ending Raw Materials Inventory: $8,200 Beginning Work in Process Inventory: $4,700 Ending Work in Process Inventory: $2,800 Beginning Finished Goods Inventory: $27,600 Ending Finished Goods Inventory: $29,200 Direct Labor Costs: $64,400 Manufacturing Overhead Costs: $14,500 What is the Cost of Goods Sold for the month?

Select one

a $130,200

b. 5116 000

C $130,500

d. $132,100