A company used $35,000 of direct materials, incurred $73,000 in direct labor cost, and had $114,000 in factory overhead costs during the period. If beginning and ending work in process inventories were $28,000 and $32,000, respectively, the cost of goods manufactured was

A) $218,000
B) $226,000
C) $190,000
D) $222,000

Factory Overhead

All indirect costs associated with manufacturing, including utilities, rent, and salaries for managers.

Direct Materials

Basic substances that can be directly linked and attributed to the creation of particular products or services.

Direct Labor

The work of factory employees that can be directly associated with converting raw materials into finished goods.