X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019: Direct material Direct labor Overhead Total $113,316 68,478 143,468 $325,262 All jobs were started, finished, and sold in 2019, except for the following jobs: Job Status Cost BB started and finished in 2019; not sold in 2019 started in 2019; not finished in 2019 finished in 2018; sold in 2019 $28,500 7,325 27,778 CC What was Cost of Goods Sold in 2019? A: $150,875 B: $218,769 C: $317,215 D: $459,962 E: $666,945 F: $967,070