Direct materials cost is $80,000. Direct labor cost is $60,000. Factory overhead is $90,000. Beginning goods in process is $15,000. Ending goods in process is $25,000. Beginning finished goods inventory is $32,000, ending finished goods inventory is $27,000. What is cost of goods sold? O $210,000 O $215,000 O $220,000 O $225,000 O $230,000 D Question 38 1 pts If you manufacture 700 drum sets, product costs are $128,100 and period costs are $238,000, then the cost per drum set is which of the following? $340 $375 $183 5898