Test: Test #1 (Chapters 14 and 16) This Question: 4 pts 20 of 38 (8 complet Given the Yollowing information, determine the cost of goods manufactured. Direct Labor Incurred $64,000 Manufacturing Overhead Incurred 174,000 Direct Materials Used 152,000 Finished Goods Inventory, Jan. 1 199,000 Finished Goods Inventory, Dec. 31 96,500 Work-in-Process Inventory, Jan. 1 220,000 Work-in-Process Inventory, Dec. 31 108,000 O A. $502,000 B. $390,000 O c. $282,000 OD. $187,500 land var