Reference:
Geneva Steel Corporation Produces Large Sheets of Heavy

Reference:
Geneva Steel Corporation produces large sheets of heavy gauge steel. The company showed the following amounts relating to its production for the year just completed: $\begin{array}{lr}\text { Direct materials used in production } & \$ 110,000 \\\text { Direct labour costs for the year } & 55,000 \\\text { Work in process, beginning } & 22,000 \\\text { Finished goods, beginning } & 45,000 \\\text { Cost of goods available for sale } & 288,000 \\\text { Cost of goods sold } & 238,000 \\\text { Work in process, ending } & 16,000\end{array}$
-Cost of goods manufactured for the year was?

A) $160,000.
B) $244,000.
C) $243,000.
D) $171,000.