Save & Ext Sub Tierney Construction, Incorporated recently lost a portion of its financial records in an office theft. The following accounting information remained in the office files: Cost of goods sold Work in process inventory, January 1, 2021 Work in process inventory, December 31, 2021 Selling and Administrative Expenses Net Income Factory overhead Direct materials inventory, January 1, 2021 Direct materials inventory, December 31, 2021 Cost of goods manufactured Finished goods inventory, January 1, 2021 $ 92,000 23,300 18,500 22,400 38,000 22,400 29,200 16,000) 111,600 37,800 Direct labor cost incurred during the period amounted to 2.5 times the factory overhead. The Chief Financial Officer of Tierney Construction. Incorporated has asked you to recalculate the following accounts and to report to him by the end of tomorrow. What should be the amount of total manufacturing cost? Multiple Choice