Toronto Industries Inc. had the following activities during the year:

Direct materials: Beginning inventory $40,000 Purchases 126,000 Ending inventory 36,000 Direct manufacturing labour 45,000 Manufacturing overhead 35,000 Ending work-in-process inventory 12,000 Beginning work-in-process inventory 3,000 Ending finished goods inventory 50,000 Beginning finished goods inventory 55,000

What is Toronto's cost of goods manufactured during the year?

Question 28 options: A) $211,000 B) $197,000 C) $219,000 D) $201,000