Jones Manufacturing Inc. Jones Manufacturing Inc. incurred the following costs in November: Direct labor Indirect labor Administrative salaries Direct materials purchased Indirect materials used 50,000 Advertising costs 20,000 Factory rent 25,000 Factory depreciation 23,000 3,000 10,000 6,000 5,000 7,000 Administrative rent Administrative depreciation 4,000 In addition, the following information is also available Beginning $5,000 60,000 17,250 Ending $8,000 55,000 9,200 Raw materials Work in process Finished goods Number of units produced Number of units sold (sales price of $25 per unit) 20,000 units 21,400 units Refer to the Jones Manufacturing Inc. information above. Cost of goods manufactured in November is Oa. $115,000. O b. $143,000 c. $91,000 O d. $155,000