The Zoe Corporation has the following information for the month March: Cost of direct materials used in production $80,000 Direct labor 55,000 Factory overhead 32,000 Work in process inventory, March 1 28,000 Work in process inventory, March 31 18,000 Finished goods inventory, March 1 28,000 Finished goods inventory, March 31 38,000 What is Cost of goods manufactured? a) $185,000 b) $167,000 c) $177,000 d) $10,000