X Company, a manufacturer, had the following inventory account balances in 2020:

Account	January 1	December 31
Materials	$16,040	$16,424
Work in Process	12,084	12,084
Finished Goods	15,874	15,196

The following additional information for the year is available:

Direct materials purchased	$61,615
Direct labor	27,708
Overhead	43,668

What was Cost of Goods Sold in 2020?

A: $117,951

B: $133,285

C: $150,612

D: $170,192

E: $192,317

F: $217,318