Current information for the Austin Company follows:

Beginning raw materials inventory	$ 16,100
Beginning goods in process inventory	23,300
Ending raw materials inventory	17,500
Ending goods in process inventory	28,900
Direct labor	43,700
Total factory overhead	30,900
Raw material purchases	60,900

All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is:

$142,500.

$134,100.

$128,500.

$139,700.

$131,300.