revenue	$420,000
beginning inventory of direct materials?January 1	22,000
purchases of direct materials	146,000
ending inventory of direct materials? December 31	16,000
direct manufacturing labour	18,000
indirect manufacturing costs	40,000
beginning inventory of finished goods? january 1	35,000
cost of goods manufactured	104,000
ending inventory of finished goods? December 31	36,000
operating costs	140,000

what was lewisburns cost of goods sold

A $317,000

B $103,000

C $152,000

D $268,000