The following cost data pertains to Great Grains Inc. for December 31, 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 What was Great Grains Inc's cost of goods sold for 2022 a. $210,000 b. $380,000 c. $220,000 d. $190,000