The Following Information Relates to the Operations of Cruz Manufacturing

The following information relates to the operations of Cruz Manufacturing during the current year: Based on this information, what is the company's cost of goods sold?
$$\begin{array} { l c r } \text { Raw materials used } & \text { \$ } & 20,000 \\\text { Direct labor wages } & & 60,000 \\\text { Sales salaries and commissions } & & 50,000 \\\text { Depreciation on production equipment } & & 4,000 \\\text { Rent on manufacturing facilities } & & 30,000 \\\text { Packaging and shipping supplies } & & 6,000 \\\text { Sales revenue } & & 190,000 \\\text { Units produced and sold } & & 10,000 \\\text { Selling price per unit } & \text { \$ } & 20.00\end{array}$$

A) $86,000
B) $120,000
C) $114,000
D) $170,000