A corporation used $36,000 of direct materials. It incurred $72,000 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 $28,000 and $22,000, respectively? A. $227,000 B. $215,000 C. $221,000 D. $249,000 A corporation used $36,000 of direct materials. It incurred $72,000 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 $28,000 and $22,000, respectively? A. $227,000 B. $215,000 C. $221,000 D. $249,000