Harper Valley Inc.s financial statements were ruined when a water pipe burst in the controllers office. The office assistant was only able to gather the following data. Beginning finished goods inventory $88,200 Ending finished goods inventory 70,800 Beginning work-in-process inventory 43,200 Ending work-in-process inventory 31,800 Beginning direct materials 11,250 Ending direct materials 16,800 Total manufacturing costs 366,100 Cost of goods sold 394,900 Manufacturing overhead 206,600 Direct materials purchases 108,750 Which of the following is correct? a) Direct labour is $56,300. b) Direct materials transferred to work-in-process is $120,000. c) Cost of goods manufactured is $326,750. d) Cost of goods manufactured is $406,300