At the beginning of 2016, the Gilbert Company's work in process account had a balance of $30,000. During 2016, $68,000 of direct materials were used in production, and $66,000 of direct labor costs were incurred. Factory overhead in 2016 amounted to $90,000. Cost of goods manufactured is $220,000 in 2016. The balance in work in process inventory on Dec. 31, 2016 is

66000

34000

6000

24000

A company used $35,000 of direct materials, incurred $73,000 in direct labor costs, and $114,000 in factory overhead costs during the period. If beginning and ending work in process inventories were $28,000 and $21,000 respectively, the cost of goods manufactured was:

222000

225000

229000

215000