Conrad, Inc. recently lost a portion of its records in an office fire. The following information was salvaged from the accounting records.
		Cost of Goods Sold					$68,600
		Work-in-Process Inventory, Beginning					$10,900
		Work-in-Process Inventory, Ending					$9,800
		Selling and Administrative Expense					$15,900
		Finished Goods Inventory, Ending					$15,500
		Factory Overhead Applied					$12,700
		Operating Income					$14,600
		Direct Materials Inventory, Beginning					$11,500
		Direct Materials Inventory, End					$6,400
		Cost of Goods Manufactured					$63,000
Direct labor cost incurred during the period amounted to 1.6 times the factory overhead. The CFO of Fisher, Inc. has asked you to recalculate the following accounts and to report to him by the end of the day.
What is the amount of net sales?
$115,000
$84,500
$14,600
$99,100