The following cost data pertains to Great Grains Inc. for December 31, 2022: Ending raw...

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Accounting

The following cost data pertains to Great Grains Inc. for December 31, 2022:
Ending raw materials inventory: $160,000
Beginning work-in-process: $40,000
Ending work-in-process: $20,000
Direct materials used: $100,000
Direct costs incurred in production: $200,000
Indirect costs incurred in production: $100,000
Beginning finished goods inventories: $120,000
Ending finished goods inventories: $60,000
Sales: $600,000
Selling and administrative expenses: $160,000
What was Great Grains Inc's cost of goods sold for 2022
a.
$210,000
b.
$380,000
c.
$220,000
d.
$190,000

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