Question $10$

$10.$ What is Clark's cost of goods sold during $2000?$

Direct materials

Beginning inventory $$25,000$

Purchases $77,000$

Ending inventory $13,000$

Direct manufacturing labor $20,000$

Manufacturing overhead $15,000$

Ending work$-$in$-$process inventory $5,000$

Beginning work$-$in$-$process inventory $1,000$

Ending finished good inventory $20,000$

Beginning finished goods inventory $30,000$

a$.130,000$

b$.120,000$

c$.110,000$

d$.100,000$