$\quad$ $\quad$ $\quad$ $\quad$ $\quad$

$\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ $\quad$ Foodtek, Inc.
$\quad$ $\quad$ $\quad$ $\quad$ Selected financial information ($ millions)
$\begin{array}{lrr} &\underline{ 2013} &\underline{ 2014} \\ \text { Net sales } & \$ 296 & \$ 364 \\\text { Cost of goods sold } & 168 & 223 \\\text { Depreciation } & 51 & 65 \\\text { Net income } & 32 & 45 \\\text { Finished goods inventory } & 34 & 29 \\\text { Accounts receivable } & 47 & 87 \\\text { Accounts payable } & 39 & 44 \\\text { Net fixed assets } & 310 & 415 \\\text { Year-end cash balance } & \$ 186 & \$ 123 \\\hline\end{array}$
-Please refer to the financial information for Foodtek,Inc.above.During 2014,what was the cost of merchandise (in $ millions) produced by Foodtek?

A) 223
B) 194
C) 252
D) 228
E) 218