A corporation used $35, 000 of direct materials and incurred $73, 000 in direct labor cost, and $112, 500 in manufacturing overhead costs during the period. What is the cost of goods manufactured if the beginning and ending Work-in-Process Inventories were $27, 000 and $21, 500, respectively? $226, 000 $215, 000 $220, 500 $247, 500