X Company reported the following 2021 inventory balances: January 1, 2021 December 31, 2021 Direct Materials $15,572 Work in Process $14,910 Finished Goods $14,554 $19,386 $14,378 $14,378 The following 2021 information was also available: Sales were $409,188. Direct materials costing $63,239 were purchased. Direct labor was $26,536. Overhead was $50,079. Selling and administrative costs were $36,342. What was Cost of Goods Sold in 2021? A: $136,396 B: $197,774 OC: $286,773 OD: $415,820 DE: $602,939 Submit Answer Tries 0/99 F: $874,262