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