X Company reported the following 2021 inventory balances: January 1, 2021 December 31, 2021 Direct Materials $14,800 $16,176 Work in Process $14,220 $20,078 The following 2021 information was also available: Sales were $353,421. Direct materials costing $61,266 were purchased. Direct labor was $21,418. Overhead was $42,357. Selling and administrative costs were $32,904. What was Cost of Goods Sold in 2021? OA: $63,941 B: $72,253 C: $81,646 D: $92,260 E: $104,254 F: $117,807 Finished Goods $17,928 $17,928