its blurry but thats the only way itll post

COH Estimate Direct Labor Dollars Estimated Ave Pay Rate Actual Production UND Direct Metal Costs Achaber Hous Avaltabarute 225.000 2. 6.000 12.00 1000 odo 21.00 11.00 indirectores mot Workers Men Sales Commission try TP Netcomes Produtos fecity Lene 1 12000 GO 140.000 5.00 100 275,000 tal Pretermined CH Rote POS Tento Activa ZAS. DOR 220,000 Accum. COGS Marche Di Mate Direttore MAPO $ O Aloe $ 30,00 Cake Care $ 46.750 foto Produtos 1. est part LON 14-Over/Under Apold Forty Drund Actor in La torrent Ware Mal y Depp Production Facilities VER A 150, Abe 125.000 10.00 A Abone 915.00 Sun Prane 21-257 DREN Adom Beat Siles ino pure Given Gross Margin of $212,000, Cost of Goods Sold of $544,000, Sales of $756,000 and net income of $65,000, what is Selling. General and Administrative expense $147.000 6. $132,000 c. $156,000 d. $488,000 e. $212,000