Given the following data for Harvard Publishing, determine the amount of cost of goods manufactured. Direct materials used $65,000 Beginning work in process $12,000 Direct labor 41,000 Ending work in process 8,000 Manufacturing overhead 63,000 Beginning finished goods 14,000 Operating expenses 88,000 Ending finished goods 12,000 a. $169,000 b. $173,000 c. $175,000 d. $165,000