The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just completed year.

A.

$180

B.

$160

C.

$40

D.

$120

Sales........ Raw materials inventory, beginning. Raw materials inventory, ending Purchases of raw materials ........ Direct labor........ Manufacturing overhead... Administrative expenses... Selling expenses. Work in process inventory, beginning... Work in process inventory, ending........... Finished goods inventory, beginning. Finished goods inventory, ending... $910 $80 $20 $100 $130 $200 $160 $140 S40 $10 $130 $150 Question 23 The following data (in thousands of dollars) have been taken from the accounting records of Karlana Corporation for the just completed year. Sales 5910 Raw materials inventory, beginning. $80 Raw materials inventory, ending S20 Purchases of raw materials S100 Direct labor... $130 Manufacturing overhead. S200 Administrative expenses.. S160 Selling expenses $140 Work in process inventory, beginning. $10 Work in process inventory, ending S10 Finished goods inventory, beginning.. SI30 Finished goods inventory, ending S150 The cost of goods sold for the year (in thousands of dollars) was: O A. $670 OB. $650 OC $540 OD. $500