The following cost data pertaires to Great Grains Inc. for December 31, 2022 Ending Raw Materials Inventory $100,000 Beginning Work in Process: $40,000 Ending Work in Process $20,000 Direct Matena's Used $100,000 Direct Costs Incurred in Production $200,000 Indirect Costs Incurred in Production $100,000 Beginning Finished Goods inventones $120,000 Ending Finished Goods Inventories $60,000 Sales $600,000 Selling and Administrative Expenses $160,000 Great Grans Cost of Goods Sold for 2022 was O a $190 000 Ob $220,000 Oc $210,000 Od $380,000