Jones Manufacturing Inc In Addition, the Following Information Is Also Available

Jones Manufacturing Inc. incurred the following costs in November:
$$\begin{array} { l r l r } \text { Direct labour } & \$ 50000 & \text { Advertising costs } & \$ 33000 \\\text { Indirect labour } & 20000 & \text { Factory rent } & 10000 \\\text { Administrative salaries } & 25000 & \text { Factory depreciation } & 6000 \\\text { Direct materials purchased } & 23000 & \text { Administrative rent } & 5000 \\\text { Indirect materials used } & 4000 & \text { Administrative depreciation } & 7000\end{array}$$
In addition, the following information is also available:
$\begin{array}{c}\begin{array}{l}\\ \text { Raw materials }\\ \text { Work-in-process }\\ \text { Finished goods}\\\\ \text { Number of units produced }\\ \text {Number of units sold}\\ \text { (sales price of \( \$ 25 \) per unit) }\\\end{array}\begin{array}{rr}\underline{\text { Beginning} } &\underline{ \text { Ending }}\\\$ 5000 & \$ 8000 \\60000 & 55000 \\17250 & 9200 \\& \\& 20000 \text { units } \\\\& 21400 \text { units }\end{array}\end{array}$




-Cost of goods manufactured in November is:

A) $ 91 000
B) $115 000
C) $155 000
D) $143 000