The Duerr Company manufactures a single product. All raw materials used are traceable to specific units of product. Current information for the Duerr Company follows:

Beginning raw materials inventory	$	13,000
Ending raw materials inventory		16,000
Raw material purchases		90,000
Beginning work in process inventory		25,000
Ending work in process inventory		35,000
Direct labor		115,000
Total factory overhead		90,000
Beginning finished goods inventory		65,000
Ending finished goods inventory		45,000

The company's cost of raw materials used, cost of goods manufactured and cost of goods sold is:

Multiple Choice

• 	Cost of Materials Used	Cost of Goods Manufactured	Cost of Goods Sold
  A.	$90,000	$282,000	$262,000

• B.

  $93,000

  $282,000

  $302,000

• C.

  $87,000

  $302,000

  $262,000

• D.

  $87,000

  $282,000

  $302,000

• E.

  $93,000

  $302,000

  $282,000