The following cost data pertains to Great Grains Inc. for December 31st 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 Great Grains' Cost of Goods Sold Available for sale for 2022 was: Multiple Choice $210,000 $220,000 $440,000 $320,000