The Geneva company showed the following balance at the end of the year:

direct material used in production =110000

direct labor costs for the year =55000

work in process beginning =22000

finished goods beginning =45000

cost of goods available for sale =288000

COGS =238000

work in process ending =16000

a) what was the balance of the finished goods inventory at the end of the year?

b) what was the manufacturing overhead cost for the year?

c_) what was the cost of goods manufactured for the year?