The Following Information Was Extracted from the Accounting Records of Petunia

The following information was extracted from the accounting records of Petunia Manufacturing Company: $$\begin{array} { l r } \text { Direct materials purchased } & \$ 95,000 \\\text { Direct material s used } & 76,000 \\\text { Direct manufacturing labor costs } & 10,000 \\\text { Indirect manufacturing labor costs } & 12,000 \\\text { Sales sal aries } & 33,000 \\\text { Other factory expenses } & 22,000 \\\text { Selling and administrative expenses } & 40,000\end{array}$$ The cost of goods manufactured is _____.

A) $120,000
B) $128,000
C) $154,000
D) $162,000