For the current period, the ending balance in the Finished Goods Inventory account was $41,000. The beginning balance in the Finished Goods Inventory account was $36,000, the cost of goods sold is $215,000, and direct materials used in production total of $86,000. How much is the cost of goods manufactured for the current period?

Group of answer choices

Not enough information is provided

$306,000

$220,000

$227,000