Given the following data for XY Production Company for the month of June 20x5:
Cost of goods sold (CGS)	$140,000
Finished goods inventory (FGI)
Beginning	$40,000
Ending	$100,000
Work in process inventory (WIPI)
Beginning	$0
Ending	$20,000
Find:
Cost o goods manufactured (CGM)

		$140,000
		$150,000
		$190,000
		$200,000