Christopher's Creations had the following information available for the month of January: Beginning. Ending Raw materials inventory $110,000 $115,000 Work-in-process inventory $ 55,000 $ 58,000 Finished goods inventory $ 41,000 $37,000 Raw materials purchased Direct labor incurred Manufacturing overhead incurred Selling and administrative costs $ 121,000 $ 30,000 $ 53,000 $ 40,000 Christopher's Cost of Goods Manufactured in January was: Select one: O a $196,000 O b. $236,000 o c. $201,000 o d. $241,000 O e. $200,000