Sandhill reports the following information at the end of the current year: Sales Revenue $608000 Selling Expenses 127000 General and Administrative Expenses 79300 Gross Margin 328500 Net Income 73200 Merchandise Inventory 157100 Cash 77300 Accounts Receivable 224800 What is Sandhill's cost of goods sold at year-end? O $302100 O $152500 O $200200 O $279500