Cost of goods sold Work in process inventory, January 1, 2021 Work in process inventory, December 31, 2021 Selling and Administrative Expenses Net Income Factory overhead Direct materials inventory, January 1, 2021 Direct materials inventory, December 31, 2021 Cost of goods manufactured Finished goods inventory, January 1, 2021 $ 94,250 24,200 19,250 23,600 39,500 22,850 29,800 16,375 114,150 39,075 Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The Chief Financial Officer of Tierney Constru report to him by the end of tomorrow. What should be the amount of total manufacturing cost? Multiple Choice $98,200. $109,200. $119,200. $90,200.