From the following data, determine the total Cost of Goods Manufactured (COGM): Costs of units in beginning Work-in-Progress (WIP) Inventory $81000.00 Costs added to units in beginning WIP Inventory this period 17500.00 Costs of units started and completed 160500.00 Cost of units started and incomplete 55000.00 Cost of units in ending WIP inventory 55000.00 O $270500.00 O $314000.00 O $279000.00 O $259000.00