DistaBricks manufactures custom brick and applies job-order costing. The following information relates to the fiscal year ending December 31, 2013. Beginning balance in Raw Materials Inventory $ 13,600 Purchases of raw materials 211,000 Ending balance in Raw Materials Inventory 15,100 Beginning balance in Work in Process Inventory 18,700 Ending balance in Work in Process Inventory 16,500 Direct labor cost 78,600 Manufacturing overhead applied 47,900 Actual manufacturing overhead 44,800 Beginning balance in Finished Goods Inventory 26,200 Ending balance in Finished Goods Inventory 24,500 Sales 421,000 Selling expenses 115,400 General and administrative expenses 75.900 How much is cost of goods sold? $339,900 $338,200 None of these answer choices are correct $336,000