Cost of direct materials used in production $100,000 Cost of direct labor $58,000 Factory Overhead $32,000 WIP, beginning $85,000 WIP, ending $70,000 Finished goods inventory, beginning $30,000 Finished goods inventory, ending $16,000 The Grizzly comapny Cost of Goods Manufactured was: $190,000 O $175,000 $205,000 None of the above