Fit Apparel Company reports the following data for its first year of operation. Cost of goods manufactured $155,100 Work in process inventory, beginning 0 Work in process inventory, ending 90,500 Direct materials used 85,000 Direct Labor 60,000 Manufacturing overhead 100,600 Finished goods inventory, beginning 0 Finished goods inventory, ending 70,000 What is the cost of goods sold? O A. $155,100 O B. $340,700 O C. $160,600 OD. $85,100