Ting Company started the accounting period with the following beginning balances: Raw Materials Inventory, $45,000: Work in Process Inventory, $93,000; and Finished Goods Inventory, $23,000. During the accounting period, the company purchased $63,000 of raw materials and ended the period with $19,000 in raw material inventory. Direct labor costs for the period were $123,000 and $39.000 of manufacturing overhead costs was allocated to work in process. There was no over- or underapplied overhead. Ending work in process was $85,000 and ending finished goods was $38,000. Goods were sold during the period for $353,000. The amount of cost of goods manufactured i.e., amount transferred from work in process to finished goods) would be: Multiple Choice $344.000 $259.000 $244.000 $251,000