This item is based on the following information pertaining to Arp Co.'s manufacturing operations:

Inventories	3/1/89	3/31/89
Direct Materials	$36,000	$30,000
Work-in-process	18,000	12,000
Finished Goods	54,000	72,000

Additional information for the month of March 1989:

Direct materials purchased	$84,000
Direct labor payroll	60,000
Direct labor rate per hour	7.50
Factory overhead rate per direct labor hour	10.00

For the month of March 1989, cost of goods manufactured was

Question 3 options:

A)

$236,000

B)

$218,000

C)

$224,000

D)

$230,000