Open Question: Current information for the Austin Company follows:?

Beginning raw materials inventory........$15,200 Beginning goods in process inventory..$22,400 Ending raw materials inventory............$16,600 Ending goods in process inventory.......$28,000 Direct labor....................................... $42,800 Total factory overhead.........................$30,000 Raw materials purchases....................$60,000 All raw materials used were traceable to specific batches of product. Austin Company's cost of goods manufactured for the year is: a. $125,800. b. $128,600. c. $131,400. d. $137,000. e. $139,000.