Use the following data to calculate the cost of goods sold for the period: Beginning Raw Materials Inventory $ 30,600 Ending Raw Materials Inventory 70,600 Beginning Work in Process Inventory 40,600 Ending Work in Process Inventory 46,600 Beginning Finished Goods Inventory 72,600 Ending Finished Goods Inventory 68,600 Cost of Goods Manufactured 246,600 a. $242,600. b. $250,600. c. $258,600. d. $290,600.