The following data have been provided by a company for a recent accounting period. The cost of goods manufactured for Inventories, beginning: Raw materials..... $10,000 Work-in-process. $2,000 Finished goods $34,000 Inventories, ending: Raw materials...... $11,000 Work-in-process. $4,000 Finished goods $30,000 Purchases of raw materials. $50,000 Direct labor wages $40,000 Sales commissions $3,000 Manufacturing overhead $60,000 Marketing costs.... $55,000 Administrative expenses $70,000 the period was: Sales........ $300,000 Select one: O a. $153,000 O b. $151,000 O c. $147,000 O d. $154,000