X Company reported the following 2021 inventory balances: January 1, 2021 December 31, 2021 Direct Materials $15,548 $16,300 Work in Process $12,410 $19,484 The following 2021 information was also available: Sales were $371,136. Direct materials costing $61,757 were purchased. Direct labor was $23,598. Overhead was $46,183, Selling and administrative costs were $33,185. What was Cost of Goods Sold in 20217 B: $105,737 C: $123,712 D: $144,743 E: $169,349 F: $198,139) A: $90,373 Submit Answer Tries 0/99 Finished Goods $16,976 $16,976