Assume R$100000$ direct material was issued to the company. Direct labour paid amounted to R$30000,$ Factory supervisor salary R$4000,$ Electricity for the factory R$3000$ and rent for the factory building was R$20000.$ Suppose the Work$-$in$-$progress in the beginning of the year was R$9000$ and at the end of the year was R$6000.$ What is the value of the Finished goods that is transferred to the Sales department?

A$.$ R$154000$

B$.$ R$160000$

C$.$ R$103000$

D$.$ R$157000$