Fit Apparel Company reports the following data for its first year of operation. Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used Direct Labor Manufacturing overhead Finished goods inventory, beginning Finished goods inventory, ending $155,200 0 91,000 85,500 60,000 100,700 0 70,400 What is the cost of goods sold? OA $160,700 OB. $84,800 OC. $155,200 OD. $341,400