The Following Events Took Place at a Manufacturing Company for the Current

The following events took place at a manufacturing company for the current year:
(1) Purchased $95,000 in direct materials.
(2) Incurred labor costs as follows: (a) direct, $56,000 and (b) indirect, $13,600.
(3) Other manufacturing overhead was $107,000, excluding indirect labor.
(4) Transferred 80% of the materials to the manufacturing assembly line.
(5) Completed 65% of the Work-in-Process during the year.
(6) Sold 85% of the completed goods.
(7) There were no beginning inventories.
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What is the company's Cost of Goods Sold?

A) $164,190.00.
B) $139,561.50.
C) $252,600.00.
D) $214,710.50.