A company used

$35,000

of direct materials, incurred

$73,000

in direct labor cost, and had

$114,000

in factory overhead costs during the period. If beginning and ending work in process inventories were

$28,000

and

$32,000

, respectively, the cost of goods manufactured was\ a.

$226,000

\ b.

$190,000

\ c.

$218,000

\ d.

$222,000

A company used $35,000 of direct materials, incurred $73,000 in direct labor cost, and had $114,000 in factory overhead costs during the period. If beginning and ending work in process inventories were $28,000 and $32,000, respectively, the cost of goods manufactured was a. $226,000 b. $190,000 c. $218,000 d. $222,000