Wilson Company bought $100,000 of direct material during June, incurred $90,000 in direct labor cost, and had $130,000 in manufacturing overhead. Inventories for June were as follows: Beginning Ending Raw material $14,000 $18,000 Work in Process $19,000 $17,000 Finished Goods $18,000 $15,000 What is the cost of goods sold for June? Answer $320,000 $322,000 $318,000 $321,000