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.

e. $246,600.