A corporation used $35,000 of direct materials. It incurred $74,000 in direct labor costs and $113,000 in manufacturing overhead costs during the period. What is the cost of goods manufactured if the beginning and ending Work-in-Process Inventories were $28,500 and $21,500, respectively? OA. $215,000 B. $222,000 OC. $229,000 OD. $250,500