What is the cost of goods sold?

The records of ABC Co. showed the following information: Decrease in accounts payable 30.000 Disbursements for purchases 220,000 Increase in raw materials 50.000 Direct labor is 50% of raw materials used in production Manufacturing overhead is 20% of prime costs Increase in work-in-process inventory 20.000 Decrease in finished goods inventory 25.000 7. The cost of goods sold is 252.000 232,000 257.000 190,000 Question 38