X Company reported the following 2021 inventory balances: January 1, 2021 December 31, 2021 The following 2021 information was also available: Sales were $429,195. Direct materials costing $66,794 were purchased. Direct labor was $31,102. Overhead was $46,367. Selling and administrative costs were $33,782. What was Cost of Goods Sold in 2021? A: $112,041 B: $126,606 OC: $143,065 D: $161,663 E: $182,680 F: $206,428 Submit Answer Tries 0/99 Direct Materials $15,064 $16,818 Work in Process $12,880 $12,324 Finished Goods $16,610 $16,610