The Following Information Was Extracted from the Accounting Records of Chamberlain

The following information was extracted from the accounting records of Chamberlain Company: $\begin{array}{ll}\text { Direct materials purchased } & \$ 80,000 \\\text { Direct materials used } & 76,000 \\\text { Direct manuf acturing labor costs } & 10,000 \\\text { Indirect manufacturing lab or costs } & 12,000 \\\text { Sales sal aries } & 14,000 \\\text { Other factory expenses } & 22,000 \\\text { Selling and administrative expens es } & 20,000\end{array}$ The finished goods inventory was $0 at the beginning of the period and $15,000 at the end of the period. The cost of goods sold is:

A) $147,000
B) $113,000
C) $139,000
D) $105,000