Xia Co. manufactures a single product. All raw materials used are traceable to specific units of product. Current information for company follows: Beginning raw materials inventory Ending raw materials inventory Raw material purchases Beginning work in process inventory Ending work in process inventory Direct labor Total factory overhead Beginning finished goods inventory Ending finished goods inventory $ 26,000 29,000 103,000 38,000 48,000 128,000 103,000 78,000 58,000 The company's cost of direct materials used, cost of goods manufactured and cost of goods sold is: Cost of Materials Used $100,000 Cost of Goods Manufactured $321,000 Cost of Goods Sold $301,000 A. B. $106,000 $321,000 $341,000 C. $100,000 $341,000 $301,000 D. $100,000 $321,000 $341,000 E. $106,000 $341,000 $321,000