The following information is available for Keystone Company Raw materials inventory Work in process inventory Raw materials purchased in March Direct labor in March Manufacturing overhead in March What is the Cost of Goods Manufactured? $88,000 O $309,500 $90,000 60,000 220,000 $90,000 $220,000 March 1 $10,000 4,000 March 31 $12,000 2,500