Name: 8 pt X Company, a manufacturer, incurred the following total costs during the year: Direct materials Direct labor Overhead $50,678 87,893 176,392 The following additional information was available: Revenue for the year was $83,128 87893+ Direct material purchases during the year were $33,736 Several jobs that cost a total of $19,810 were unfinished as of the end of the year. 3 Several jobs that cost a total of $26,625 were finished during the year but not sold There were no unfinished or finished jobs at the beginning of the year. What was Cost of Goods Sold for the year? 1. AO $167,661 BO $196,163 CO $229,511 DO 8265,528 EO 8314,178 FO $367,688 va........... the followine estimated costs for 2020