Bell Company's beginning balance in Work-in-Process Inventory was $12,500, and the ending balance was $18,500. The company used $125,000 in direct materials, incurred $86,000 in direct labor, and allocated $79,000 in manufacturing overhead. Calculate cost of goods manufactured. O A. $284,000 O B. $321,000 O C. $259,000 OD. $205,000