The following information is given from Pleased To Meet You, Ltd. for the month of May, 2020:

Beginning raw materials inventory	$49,060
Ending raw materials inventory	$51,220
Beginning work in process inventory	$68,420
Ending work in process inventory	$64,915
Beginning finished goods inventory	$41,005
Ending finished goods inventory	$44,925
Raw material purchases	$114,350
Direct materials used	$109,105
Direct labor used	$64,500
Total factory overhead applied	$80,625

Calculate the Cost of Goods Sold.

	a.	$253,815
	b.	$250,725
	c.	$257,735
	d.	$261,655
	e.	$254,230