Fire Cat,Inc What Is the Total of Manufacturing Costs Incurred by Fire

Fire Cat,Inc.selected cost data for the year are shown below: $\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 145,500 \\\hline \text { Work-in-Process Inventory, Jan. 1 } & 19,500 \\\hline \text { Work-in-Process Inventory, Dec. } 31 & 22,000 \\\hline \text { Direct Materials Used } & 18,600 \\\hline\end{array}$ What is the total of manufacturing costs incurred by Fire Cat,Inc.during the year?

A) $148,000
B) $143,000
C) $22,900
D) $38,100