Compute the Cost of Goods Sold for 2019 Using the Following

Compute the Cost of Goods Sold for 2019 using the following information:
$\begin{array}{lr}\text { Direct Materials, Jan. 1, 2019 } & \$ 40,000 \\\text { Work-in-Process, Dec. 31, 2019 } & 69,000 \\\text { Direct Labor } & 48,500 \\\text { Finished Goods, Dec. } 31,2019 & 105,000 \\\text { Finished Goods. Jan. } 1.2019 & 128,000\\\text {Manufacturing Overhead}&72,500\\\text {Direct Materials, Dec. 31, 2019}&43,000\\\text {Work-in Process, Jan. 1, 2019}&87,000\\\text {Purchases of Direct Material}&75,000\end{array}$

A) $244,000
B) $234,000
C) $211,000
D) $198,000