The following information is available to us relating to CRKS Infra. At the beginning of the year the Raw Materials value is $ 56,000. During the year Infra purchased $ 89,000 of Raw Materials. The Direct Labor introduced is $ 39,000. The Beginning and Ending Work in Process are $ 67,000 and $ 76,000 respectively. The year ending Raw materials value is $ 45,000. Find out the Cost of Goods Manufactured for the year. $ 140,000 $ 130,000 $ 120,000 O $ 110,000