Use the information below to calculate the missing amounts (shown by letters)in the Schedule of Cost of Goods Manufactured and the Schedule of Cost of Goods Sold.

\begin{array}{c}\text {Newcastle Manufacturing Company }\\\text {Schedule of Cost of Goods Manufactured }\\\text {Month Ended January 31}\\\begin{array}{llr} \text { WIP Inventory, beginning balance } &&\$102,000\\ \text { Current period manufacturing costs } &\\ \text { Direct materials } &118,000\\ \text { Direct labor } & \text { A }\\ \text { Manufacturing overhead} &54,000\\ \text { Total current period manufacturing costs} && \text { B }\\ \text { Total cost of work in process} &&\$236,000\\ \text { WIP Inventory, ending balance } && \text { C }\\ \text { Cost of Goods Manufactured } &&\$232,000\\\end{array}\end{array}

\begin{array}{c} \text { Newcastle Manufacturing Company }\\ \text { Schedule of Cost of Goods Sold}\\ \text { Month Ended January 31}\\\begin{array}{llr} \text { Finished Goods Inventory, beginning balance } & \text {\$D } \\ \text { Cost of Goods Manufactured } & \text { E} \\ \text { Cost of Goods Available for Sale } &\$460,000\\ \text { Finished Goods Inventory, ending balance } & \text {F } \\ \text { Cost of Goods Sold } &\$259,300\\\end{array}\end{array}

Which of the Following Is a Product Cost