Current information for the Austin Company follows: Beginning raw materials inventory .... 515.200 Beginning goods in process inventory.... 25.200 Ending raw materials inventory 16.600 Ending goods in process inventory, 28.000 Direct labor 42.800 Total factory overhead 30.000 Raw material purchases 60.000 All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year Select one: 25125.800 b. 5137.000 5139.000 d. 5728.600 5131600