Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period: Beginning Work in Process Inventory $25,000 Ending Work in Process Inventory $30,000 Beginning Materials Inventory $16,000 Ending Materials Inventory $14,000 Materials Purchased $205,000 Direct Labor $65,000 Indirect Labor $20,000 Indirect Materials Used $55,000 Factory Rent $35,000 Utilities (Rent and Utilities relate to production facilities) $15,000 Office Supplies $10,000 Administrative Salaries $105,000 Assuming that all manufacturing overhead was applied to Work in Process inventory, Cost of Goods Manufactured for the period was: Select one: O a. $217,000 O b. $125,000 C. $345,000 d. $367,000 O e. $337,000