The Grizzly Company had the following data for the year 2020: Cost of direct materials used in production $100,000 Cost of direct labor $58,000 Factory Overhead $32,000 WIP, beginning $85,000 WIP, ending $70,000 Finished goods inventory, beginning $30,000 Finished goods inventory, ending $16,000 The Grizzly company manufacturing costs incurred were: O $90,000 Os158,000 $205.00 O None of the above