Current Information for the Austin Company Follows All Raw Materials Used Were Traceable to Specific Batches of raw

Current information for the Austin Company follows:
$\begin{array}{lr}\text { Beginning raw materials inventory } & \$ 15,200 \\\text { Beginning goods in process inventory } & 22,400 \\\text { Ending raw materials inventory } & 16,600 \\\text { Ending goods in process inventory } & 28,000 \\\text { Direct labor } & 42,800 \\\text { Total factory overhead } & 30,000 \\\text { Raw material purchases } & 60,000\end{array}$
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