Please show all steps so I can fully understand how to solve. thank you

Horla Co's manufacturing operations recorded the following information for the month of March 20x9: Inventories Mar. 1.20x9 Mar. 31, 20x9 Direct materials $ 32390 $ 30582 Work in process 21420 12481 Finished goods 48034 69109 $93263 65291 Additional information for the month of March: Direct materials purchased Direct labour costs incurred Direct labour rate per hour Factory overhead rate per direct labour hour What were the cost of goods sold for the month of March? Select one a. 5160362 b. $247417 c.so d. $235281