Western wear iNC a clothing manufacturer.began the year with $28,231 in raw material inventory . They had purchases of $64,211 during the year. Labour's costs were $128,450 overall $87,360 of which was directly tied production of clothing. The ending inventory was $31,609

Assuming no other expenses, wgat is Weastern Wear, iNC cost of goods sold ?

1, $31,609

2, $60,833

3, $148,193

4, $189,283