A corporation used $36,000 of direct materials. It incurred $73,000 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 WorkinProcess Inventories were $28,500 and $20,500, respectively?

A.

$214,000

B.

$250,500

C.

$230,000

D. 222000