ComPrint Co. had the following beginning and ending inventory balances for the year ended December 31 : In addition, direct labour costs of $30,000 were incurred, overhead equalled $42,000, materials purchased were $27,000, and selling and administrative costs were $22,000. ComPrint Co. sold 25,000 units of product during the year at a sales price of $5.00 per unit. What was the amount of Cost of Goods Manufactured for the year? a) $100,000 b) $102,000 c) $124.000 d) $101,000