X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019: Direct material Direct labor Overhead Total $118,194 60,792 123,148 $302,134 All jobs were started, finished, and sold in 2019, except for the following jobs: Cost Job AA Status started and finished in 2019; not sold in 2019 started in 2019; not finished in 2019 finished in 2018; sold in 2019 BB $28,840 8,965 26,662 CC What was Cost of Goods Sold in 2019? A: $155,287 B: $181,686 C: $212,573 D: $248,710|| OE: $290,991|| OF: $340,459