For 2023, Lewis turn manufacturing reposted for following

Sales Revenues	$420,000
Beginning inventory of direct materials, January 1	22,000
Purchase of direct materials	146,000
Ending inventory of direct materials , December 31	16,000
Direct Labor	18,000
Manufacturing Overhead	40,000
Work in process Inventory January 1	2,000
Work in process Inventory December 31	108,000
Beginning Inventory of Finished Goods January 1	35,000
Beginning Inventory of Finished Goods December 31	36,000
Operating Expenses	117,000

5. What was Lewisburn's manufacturing costs for 2023?

a) 152,000 c) 212,000

b) 210,000 d) 200,000

e) None of these.