The following information is available for Keystone Company: Raw materials inventory Work in process inventory Raw materials purchased in March $ 90,000 Direct labor in March 60,000 Manufacturing overhead in March 220,000 What is the Cost of Goods Manufactured? $88,000 $90,000 O $309,500 $319,500 March 1 $20,000 4,000 March 31 $12,000 2,500