ut All Rite Manufacturing reported the following: Revenue $460,000 Beginning inventory of direct materials, January 1, 2015 22,000 Purchases of direct materials 157,000 Ending inventory of direct materials, December 31, 2015 19,000 Direct manufacturing labor 24,000 Indirect manufacturing costs 43,000 Beginning inventory of finished goods, January 1, 2015 45,000 Cost of goods manufactured 227,000 Ending inventory of finished goods, December 31, 2015 42,000 Operating costs 156,000 OA. $230,000 B. $383,000 our OC. $227,000 OD. $386,000 Du rent ODAY point