Based on the below information, compute the cost of goods manufactured for ABC Company Beginning of 2020 29,000 14,000 ABC company Purchases of direct materials Work-in-process inventory Finished-goods inventory General and administrative costs Direct manufacturing labor Direct materials inventory Plant insurance Repairs and maintenance on plant Customer service costs Depreciation on plant, building, and equipment Indirect manufacturing labor End of 2020 79,000 25,000 23,000 22,000 24,000 28,000 6,000 5,000 93,000 11,000 18,000 27,000 A) $124.000 B) $128,000 C) $142.000 D) $146,000