Following is information from the records of the Winnipeg Company for August: Direct materials $ 60,000 Sales 450,000 Administrative and sales salaries 40,000 Direct labor 95,000 Production supervisors' salaries 10,000 Plant utilities 4,500 Office utilities 1,500 Plant depreciation 12,000 Office rent 2,000 Additional information: There were no beginning or ending inventories of Work-in-Process or Finished Goods Winnipeg does not use a predetermined overhead rate.

The August cost of goods sold is: Select one: A. $225,000 B. $181,500 C. $171,500 D. $675,000