Sanitize Systems Had Current Production Costs of $211,000 for March

Sanitize Systems had current production costs of $211,000 for March.Inventories were as follows: $\begin{array}{llr} & \text { Beginning } & \text { Ending } \\\text { Raw material } & \$ 13,000 & \$ 9,000 \\\text { Work in Process } & \$ 14,000 & \$ 15,000 \\\text { Finished Goods } & \$ 18,000 & \$ 16,000\end{array}$ How much is the cost of goods manufactured?

A) $213,000
B) $212,000
C) $210,000
D) Not enough information is provided