Expert Manufacturing reported the following: Revenue $450,000 Beginning inventory of direct materials, January 1, 2015 Purchases of direct materials 25,000 15,800 Ending inventory of direct materials, December 31, 2015 18,000 Direct manufacturing labor Indirect manufacturing costs 23,000 43,000 Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured 48,000 88,800 Ending inventory of finished goods, December 31, 2015 Operating costs 50,000 156,000 A. $212,200 B. $345,400 C. $207,200 D. $205,200