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