Leslie Manufacturing reported the following: Revenue Beginning inventory of direct materials, January 1, 2015 Purchases of direct materials Ending inventory of direct materials, December 31, 2015 Direct manufacturing labor Indirect manufacturing costs Beginning inventory of finished goods, January 1, 2015 Cost of goods manufactured Ending inventory of finished goods, December 31, 2015 Operating costs $460,000 20,000 155,000 19,000 28,000 47,000 43,000 231,000 48,000 160,000 What is Leslie's cost of goods sold? $384,000 $238,000 $388,000 $234,000