Truman Company started the accounting period with the following beginning balances:

Raw materials, $32,000; Work in process, $80,000; Finished goods, $10,000
During the accounting period, the company purchased $50,000 of raw materials and ended the period with $6,000 in raw material inventory. Direct labor costs for the period were $110,000 and $26,000 of manufacturing overhead costs was allocated to work in process. There was no over or underapplied overhead. Ending work in process was $72,000 and ending finished goods inventory was $25,000. Goods were sold during the period for $340,000. The amount of cost of goods manufactured (i.e., amount transferred from work in process to finished goods) would be:

	$205,000.
	$212,000.
	$220,000.
	$292,000.