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	$	8,000
Ending raw materials inventory		11,000
Raw material purchases		85,000
Beginning work in process inventory		20,000
Ending work in process inventory		30,000
Direct labor		110,000
Total factory overhead		85,000
Beginning finished goods inventory		60,000
Ending finished goods inventory		40,000

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

• 	Cost of Materials Used	Cost of Goods Manufactured	Cost of Goods Sold
  A.	$85,000	$267,000	$247,000

• B.

  $88,000

  $267,000

  $287,000

• C.

  $82,000

  $287,000

  $247,000

• D.

  $82,000

  $267,000

  $287,000

• E.

  $88,000

  $287,000

  $267,000