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