Far West company is considering its work in process inventory balances which show the following figures Work-in-process inventory, 1 January 2019 $43,000 Work-in-process inventory, 31 December 2019 $48,500 Conversion costs during the year $415,000 If the cost of goods manufactured for the year was $565,000, what was the amount of direct materials used during the year?

a.$155,500.

b.$140,500.

c.$150,000.

d.$145,500.

e.some other amount.