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Cost of material used $40,000 Direct Labor cost $55,000 Factory Overhead $32,000 Work in process, beg $28,000 Work in process, end $18,000 What is Cost

Cost of material used $40,000 Direct Labor cost $55,000 Factory Overhead $32,000 Work in process, beg $28,000 Work in process, end $18,000 What is Cost of Goods Manufactured? a. $117,000 b. $137,000 c. $173,000 d. $97,000 (Please do not guess thanks)

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