In the last operating year, the Company had direct raw materials worth $100,000$ ISK and the

wages of factory workers were $36,000$ ISK. The rental cost of the factory building was $64,000$ ISK.

and sales and management costs were $100,000$ ISK. The company produced $5,000$ pcs$.$ but sold

$4,800$ pieces for $160$ ISK$/$piece$.$ What was the cost of goods sold during the year?

$192,000$ ISK

$200,000$ ISK

$468,000$ ISK

$288,000$ ISK$|$