Ohio Company has the following data about its only product: Sales (Revenue) Direct materials used Direct labor Indirect manufacturing-fixed Selling and administrative- fixed Indirect manufacturing- variable Selling and administrative- variable $1,188,000 $100,000 80,000 100,000 170,000 20,000 90,000 Ohio Company uses the absorption approach. What is total manufacturing cost of goods sold? A) $360,000 B) $280,000 C) $500,000 D) $300,000