Using the following information Beginning inventory of direct materials, January 1, 2019 20,000 Purchoses of direct materials 156,000 Ending inventory of direct materials, December 31, 2019 18,000 Direct manufacturing labor 21,000 Cost of goods manufactured 169,000 Ending inventory of work in process December 31, 2010 000 B Beginning inventory of work in process January 1 2019 70,000 What is the cost of goods sold incurred in 2010?