Data pertaining to Lakers Co.s manufacturing operations: INVENTORIES April 1, 20X1 April 30, 20X1 Raw Materials 18,000 15,000 Work-in-Process 09,000 06,000 Finished Goods 27,000 36,000 Additional Information: Direct materials purchased 42,000 Direct labor payroll 30,000 Direct labor rate per hour 07.50 Factory overhead rate per direct labor hours 10.00 What is the cost of goods sold for April?

Choices:

115,000

118,000

106,000

109,000