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 What was Lewisburn's cost of goods manufactured for 2023? a) 103,000 c) 104,000 b) 212,000 d) 210,000 e) None of these