Given the following data: $45,000 48,000 39,000 28,000 18,000 28,000 Cost of materials used Direct labor costs Factory overhead Work in process, beginning Work in process, ending Finished goods, beginning Finished goods, ending What is cost of goods sold? Oa. $142,000 Ob. $10,000 Oc. $128,000 Od. $152,000 18,000