X Company is a manufacturing firm. It incurred the following manufacturing costs in 2019: Direct material Direct labor Overhead Total $103,766 64,653 122,444 $ 290,863 All jobs were started, finished, and sold in 2019, except for the following jobs: Job Status Cost AA finished in 2018; sold in 2019 $26,450 started in 2019; not finished in BB 8,785 2019 started and finished in 2019; CC 28,820 not sold in 2019 What was Cost of Goods Sold in 2019? A: $149,266 B: $174,641 Oc: $204,330 OD: $239,067 OE: $279,708 | OF: $327,258