The following cost data pertains to Crazy Cow Corp. for December $31$st$,2022$:Ending Raw Materials Inventory: $$160,000$Beginning Work$-$in$-$Process: $$40,000$Ending Work$-$in$-$Process: $$20,000$Direct Materials Used: $$100,000$Direct Costs Incurred in Production: $$200,000$Indirect Costs Incurred in Production: $$100,000$Beginning Finished Goods Inventories: $$120,000$Ending Finished Goods Inventories: $$60,000$Sales: $$600,000$Selling and Administrative Expenses: $$160,000$Crazy Cows Cost of Goods Available for Sale for $2022$ was:Multiple Choice$$360,000$$$440,000$$$160,000$$$230,000$