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?

Group of answer choices

118,000

115,000

106,000

109,000