Current information for the Austin Company follows: All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is: 15200 Beginning raw martials inventory Beginning Goods in process inventory Ending Goods in process inventory Ending raw martials inventory 22400 28000 16600 Direct labor 42800 Total factory overhead 30000 raw martials purchase 60000 O $128,600. O $125,800 O $139,000 O $131,400 O $137,000