All Rite Manufacturing reported the following: Revenue Beginning inventory of direct materials, January 1, 2015 Purchases of direct materials Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured Ending inventory of finished goods, December 31, 2015 Operating costs A. $227,000 B. $382,000 C. $384,000 OD. $225,000 $460,000 23,000 153,000 19,000 28,000 42,000 48,000 227,000 50,000 157,000