Using the information Snoopy Manufacturing has provided you, calculate cost of goods manufactured: Cost of goods available for sale Cost of goods sold Direct labor Direct materials used Finished goods inventory - January 1 Work in process inventory - Jan 1 Work in process inventory - December 31 $283,000 $235,000 $46,000 $125,000 $40,000 $25,000 $19,000 Select one: a $224,000 b. $171.000 c. $160,000 d. 5244,000 $243,000