A company uses a job costing system and applies overhead to jobs using a predetermined overhead rate

based on direct labor$-$hours. The company had the following inventories at the beginning and end of

March:

The following additional data pertain to operations during March:

The Cost of Goods Sold for March was:

a$.$ $$212,000$

b$.$ $$218,000$

c$.$ $$194,000$

d$.$ $$230,000$