Given the following data, determine the cost of goods manufactured.

Office Supplies - $11,000

Depreciation, factory equip. - $38,000

Direct Materials - $86,000

Beg. Work In Progress- $33,000

Utilities, Factory - $11,000

Utilities, Office - $9,000

Direct Labor - $134,000

Ending Work In Prog. - $35,000

Rent, Factory Building - $58,000

Answer Choices

A) $336,000

B)$325,000

C) $305,000

D) $345,000