Junel Co.'s manufacturing operations:

Inventories 03/01/2012 3/31/2012

Direct materials 36,000 30,000

Work in process 18,000 12,000

Finished goods 54,000 72,000

Additional information for the month of March 2012

Direct materials purchased 84,000

Direct manufacturing labor payroll 60,000

Direct manufacturing labor rate per hour 7.5

Factory Overhead rate per direct labor hour 10

For the month of March 2012 cost of goods manufactured was?

a.) 218,000

b.) 236,000

c.) 230,000

d.) 224,000