The following information was extracted from the accounting records of Manufacturing Company: What was the cost of goods manufactured? a) 129,500 b) 182,000 c) 124,000 d) 162,000

Direct materials purchased $82,000 Direct materials used 84,000 Direct manufacturing labor costs 10,500 Indirect manufacturing labor costs 11,500 Sales salaries 16,000 Other plant expenses 18,000 Selling and administrative expenses 22,000