The Following Information Relates to the 2011 Budgets Projected Cost of Sales for 2011 Is:
A)$185,000
B)$200,000
C)$215,000

The following information relates to the 2011 budgets:
$\begin{array} { l r } \text { Sales } & \$ 250,000 \\\text { Direct materials purchases } & 35,000 \\\text { Direct Labour } & 50,000 \\\text { Manufacturing overhead } & 80,000 \\\text { Capital Expenditures } & 60,000 \\\text { Finished Goods Inventory } & \\\text { Start of year } & \$ 35,000 \\\text { End of year } & \$ 15,000\end{array}$
Projected Cost of Sales for 2011 is:

A) $185,000
B) $200,000
C) $215,000
D) $235,000