For Last Year,Deniliquin Manufacturing Reported the Following -
What Was Deniliquin's Cost of Goods Sold?
A)$103 000

For last year,Deniliquin Manufacturing reported the following:
$\begin{array}{|l|r|}\hline\text { Revenue } & \$ 420000 \\\hline \text { Beginning inventory of direct materials, January 1 } & 22000 \\\hline \text { Purchases of direct materials } & 146000 \\\hline \text { Ending inventory of direct materials, December 31 } & 16000 \\\hline \text { Direct manufacturing labour } & 40000 \\\hline \text { Indirect manufacturing costs } & 35000 \\\hline \text { Beginning inventory of finished goods, January 1 } & 104000 \\\hline \text { Cost of goods manufactured } & 36000 \\\hline \text { Ending inventory of finished goods, December 31 } & 140000\\\hline\end{array}$
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What was Deniliquin's cost of goods sold?

A) $103 000
B) $317 000
C) $152 000
D) $268 000