River Falls Manufacturing uses a normal cost system and had the following data available for 2020: Direct materials purchased on account $153,000 Direct materials requisitioned 89,000 Direct labor cost incurred 130,000 Factory overhead incurred Cost of goods completed Cost of goods sold 142,000 300,000 255,000 Beginning direct materials inventory Beginning WIP inventory 28,000 60,000 O A. $430,000 O B. $130.000 OC. $435,000 OD. $135,000 River Falls Manufacturing uses a normal cost system and had the following data available for 2020: Direct materials purchased on account $153,000 Direct materials requisitioned 89,000 Direct labor cost incurred 130,000 Factory overhead incurred Cost of goods completed Cost of goods sold 142,000 300,000 255,000 Beginning direct materials inventory Beginning WIP inventory 28,000 60,000 O A. $430,000 O B. $130.000 OC. $435,000 OD. $135,000