Current information for the Austin Company follows: Beginning raw materials inventory $ 16,300 Beginning goods in process inventory 23,500 Ending raw materials inventory 17,700 Ending goods in process inventory 29,100 Direct labor 43,900 Total factory overhead 31,100 Raw material purchases 61,100 All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is: $129,100. $134,700. $131,900. $140,300. $143,100