The following data are for Potras Company: Beginning Ending Finished goods inventory $30,000 $40,000 Work in process inventory $20,000 $13,000 Raw materials inventory $21,000 $26,000 Purchases of raw materials $71,000 Factory depreciation $ 5,000 Other factory costs $10,000 Direct labor $27,000 Indirect labor $ 6,000 Selling expense $12,000 Over- or underapplied overhead The cost of goods manufactured was: Select one: O a. $114,000. O O O b. $133,000. c. $121,000. d. $138,000