How would I answer problem 7?

Lil" Bits restaurant had cost of goods sold of S175,000 for the year ended December 31, 2018. The finished goods inventory on January 1, 2018 was $40,000 and the finished goods inventory on December 31, 2018 was $65,000. What was the amount of cost of goods manufactured for the year? a $200,000 b. $215,000 $150,000 $280,000