Watson Specialties bought $100.000 of raw materials during June, incurred $90,000 in direct labor cost, and applied $130,000 in manufacturing overhead. Inventories for June were as follows: Beginning Ending Raw material $22,000 $24,000 Work in Process $23,000 $19,000 Finished Goods $32,000 $31,000 How much is cost of goods sold for June? a) $324,000 b) $325,000 $322,000 d) $323,000