X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019: Direct material Direct labor Overhead Total $105,752 64,020 130,500 $300,272 All jobs were started, finished, and sold in 2019, except for the following jobs: Job AA BB CC Status started and finished in 2019; not sold in 2019 started in 2019; not finished in 2019 finished in 2018; sold in 2019 Cost $28,265 7,665 26,686 What was Cost of Goods Sold in 2019? OA: $65,836 OB: $95,462 OC: $138,420 D: $200,709 OE: $291,028 OF: $421,991