Here are data regarding Zimmer Industries for the month of April: Raw materials inventory, beginning Raw materials inventory, ending Finished goods inventory, beginning Finished poods inventory, ending Work in process inventory, beginning Direct materials used $26,000 $32,000 $46,000 $14,500 $5,000 $96,000 Indirect materials used Direct laborused None $57,000 Zimmer allocates manufacturing overhead at a rate of 120% of direct labor costs. On April 30, the only job in work in process inventory is Job 87, which used $12,000 of direct materials and $6,300 of direct labor. What is the cost of goods sold for April? 5280,540 5232,040 $426040 $214540 None of the above