A corporation used $36,000 of direct materials and incurred $72,000 in direct labor cost, and $113,500 in manufacturing overhead costs during the period. What is the cost of goods manufactured if the beginning and ending Work-in- Process Inventories were $28,000 and $21,000, respectively? OA. S221.500 B. S228500 OC. $249,500 O D. $214,500