Direct materials: Beginning inventory $50,000

Purchases 154,000

Ending inventory 26,000

Direct manufacturing labour 40,000

Manufacturing overhead 30,000

Ending work-in-process inventory 10,000

Beginning work-in-process inventory 2,000

Ending finished goods inventory 40,000

Beginning finished goods inventory 60,000

What is Montreal's cost of goods sold during the year?

Question 13 options:

A) $260,000

B) $232,000

C) $220,000

D) $200,000