mere die sereceu Uild 101 Vractandcant company Cost of goods manufactured Work in process inventory, beginning Work in process inventory, ending Direct materials used Manufacturin norbandin elastodonof direct $320,900 $109,700 $105.000 $73,600 O A. $151,625.00 O B. $242,600.00 O C. $85,805.00 OD. $164,575.00