Inventory balances for Jameson Company in October are as follows: Raw materials October 1 $27,000 Work in process Finished goods 48,000 108,000 October 31 $20,000 37,200 90,000 During October, purchases of direct materials were $36,000. Direct labor and factory overhead costs were $62,000 and $82,500, respectively. What is the cost of goods manufactured? Oa. $192,000 Ob. $187,800 Oc. $198,300 Od. $196,800