The Cost of Goods Sold for Heedy Manufacturing in 2011 was: $ 233,000. The January 1, 2011, Finished Goods inventory balance was: $ 31,600. The December 31, 2011, Finished Goods inventory balance was: $ 24,200. The cost of Goods Manufactured during the period was:

a. $233,000 b. $225,600 c. $228,800 d. $240,400