The Following Data Are for Potras Company -What Is the Cost of Goods Manufactured?
A) $114,000

The following data are for Potras Company:
$\begin{array}{|l|r|r|}\hline & \text { Beginning } & \text { Ending } \\\hline \text { Finished goods inventory } & \$ 30,000 & \$ 40,000 \\\hline \text { Work-in-process inventory } & 20,000 & 13,000 \\\hline \text { Raw materials inventory } & 21,000 & 26,000 \\\hline \text { Purchases of raw materials } & 71,000 \\\hline \text { Factory depreciation } & 5,000 \\\hline \text { Other factory costs } & 10,000 \\\hline \text { Direct labour } & 27,000 \\\hline \text { Indirect labour } & 6,000 \\\hline \text { Selling expense } & 12,000 \\\hline \begin{array}{l}\text { Over- or underapplied } \\\text { overhead }\end{array} & -0 \\\hline\end{array}$


-What is the cost of goods manufactured?

A) $114,000.
B) $133,000.
C) $121,000.
D) $138,000.