Johnson Manufacturing has the following selected information available for the year: Direct material purchased Direct material used Direct labor incurred Manufacturing overhead incurred Cost of goods manufactured 40,000 45,000 75,000 00,000 100,000 In addition, the cost of the finished goods inventory increased by $10,00o from the beginning to the end of the year. Cost of goods sold for the year is: a. $80,00o. b. $90,000 c.$110,000. O d. $170,000