Expert Manufacturing reported the following: Revenue $460,000 Beginning inventory of direct materials, January 1, 2015 27,000 Purchases of direct materials 15,600 Ending inventory of direct materials, December 31, 2015 13,000 Direct manufacturing labor 30,000 Indirect manufacturing costs 40,000 Beginning inventory of finished goods, January 1, 2015 45,000 Cost of goods manufactured 99,600 Ending inventory of finished goods, December 31, 2015 Operating costs 43,000 159,000 A. $199,400 B. $201,400 C. $344,800 D. $215,400 ...