What was Cost of Goods Sold in 2019?

X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019: Direct material Direct labor Overhead Total $114,868 66,393 128,924 $310,185 All jobs were started, finished, and sold in 2019, except for the following jobs: Job AA Status finished in 2018; sold in 2019 started in 2019; not finished in 2019 started and finished in 2019; not sold in 2019 Cost $27,152 8,095 28,535 BB CC What was Cost of Goods Sold in 2019? OA: $98,536|OB: $123,170 Oc: $153,962 OD: $192,452 OE: $240,566 OF: $300,707