The following information is for X Company, a manufacturer, for 2021: Revenue was $548,682. Total manufacturing costs were $391,916. On December 31, several jobs were still not finished; costs incurred on those jobs were $18,805. On January 1, several jobs were still not sold; costs incurred on those jobs were $7,414. All other inventory balances were zero. What was Cost of Goods Sold for the year? A: $91,438 Submit Answer Tries 0/99 B: $121,612 C: $161,744 D: $215,120 E: $286,109 F: $380,525