Given the owing Cost of materials used $50,000 Direct labor costs 45,000 Factory overhead 38,000 Work in process, beginning 27,000 Work in process, ending 19,000 Finished goods, beginning 30,000 Finished goods, ending 16,000 What is the cost of goods sold? a. $152,000 O b. $128,000 c. $155,000 Od. $10,000