LEEDS COMPANY, a Manufacturing Company, reported the following for 2019: Sales Revenue $450,000 Beginning inventory of direct materials, January 1, 2019 20,000 Purchases of direct materials 156,000 Ending inventory of direct materials, December 31, 2019 18,000 21,000 42,000 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of work in process, January 1, 2019 30,000 34,000 Ending inventory of work in process, January 1, 2019 Beginning inventory of finished goods, January 1, 2019 40,000 Ending inventory of finished goods, December 31, 2019 45,000 MCQ 2: What is LEEDS COMPANY's Cost of Good Manufactured for 2019? Select one: O a. $241,000 O b. $217,000 O c. None of these answers O d. $247,000