SHAMS Manufacturing reported the following:

Revenue $$800,000$

Beginning inventory of direct materials $24,000$

Purchases of direct materials $76,000$

Ending inventory of direct materials $30,000$

Direct manufacturing labor

Indirect manufacturing labor $10,000$

$43,000$

Indirect manufacturing costs $27,000$

Beginning inventory of finished goods $25,000$

Ending inventory of work in process $55,000$

Ending inventory of finished goods $45,000$

Cost of goods sold $75,000$

What is SHAMS's cost of goods manufactured?

Assume beginning inventory of work is process is zero.

Question $9$ options:

A$)$

$$134,000$

B$)$

$$156,000$

C$)$

$$95,000$

D$)$

$$180,000$