Duggan Corporation Has Provided the Following Information What Is Cost of Goods Sold?
A)$249 000
B)$248 000

Duggan Corporation has provided the following information:
$\begin{array}{|lr|}\hline & \\\hline \text { Beginning work-in-process inventory } & \$ 20,000 \\\hline \text { Ending work-in-process inventory } & 23,000 \\\hline \text { Beginning finished goods inventory } & 36,000 \\\hline \text { Ending finished goods inventory } & 34,000 \\\hline \text { Cost of goods manufactured } & 246,000 \\\hline\\\hline\end{array}$
What is cost of goods sold?

A) $249 000
B) $248 000
C) $243 000
D) $244 000