The following information is taken from the financlal records of Gunner Manufacturing:

Cost of materials used

Direct labor costs

Factory overhead

Work in process, beginning

Work in process, ending

What is the cost of goods manufactured?

a$.$ $$132,000$

b$.5478,000$

c$.3122000$

d$.$ $$142,000$

$$45,000$

$48,000$

$39,000$

$18,000$

$28,000$