Fireox Company's Selected Cost Data for 2015 Are Shown Below

Fireox Company's selected cost data for 2015 are shown below: $\begin{array}{|l|r|}\hline\text { Cost of Goods Manufactured } & \$ 145,200 \\\hline \text { Work-in-Process Inventory, Jan. 1, 2015 } & 18,500 \\\hline \text { Work-in-Process Inventory, Dec. 31, 2015 } & 22,500 \\\hline \text { Direct Materials Used } & 15,800\\\hline\end{array}$ What is the total of manufacturing costs incurred by Fireox Company in 2015?

A) $149,200
B) $158,300
C) $139,800
D) $117,100