Using the information Snoopy Manufacturing has provided you, calculate cost of goods manufactured: Cost of goods available for sale $283,000 Cost of goods sold Direct labor $235,000 $46,000 Direct materials used $125,000 Finished goods inventory - January 1 $40,000 Work in process inventory - Jan 1 $25,000 Work in process inventory - December 31 $19,000 Select one: O a. $244,000. O b. $224,000. Oc. $160,000. O d. $243,000. O e. $171,000