ACG Corp. has provided the following information pertaining to it's operations for April: Beginning Ending Inventory Inventory Direct materials $18,000 $15,000 Work-in-process 9,000 7,000 Finished goods 28,000 36,000 During April, ACG purchased direct materials costing $42,000. ACG also incurred the following costs in April: Direct labor Manufacturing overhead Marketing, distribution, and customer-service costs What was ACG's cost of goods manufactured for April? O $118,000 $116.000 O $128,000 $115,000 O$77,000 $125,000 $30,000 41,000 10,000