Laflin Company reported the following year-end information: Beginning work in process $109,000 inventory Beginning raw materials 60,000 inventory Ending work in process 90,000 inventory Ending raw materials 48,000 inventory Raw materials purchased 96,000 Direct labor 80,000 Manufacturing overhead 72,000 Laflin Company's cost of goods manufactured for the year is O $268,000. O $279,000. O $269,000. O $248,000