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