Please write out correct answer and whether its A, B, C or D. Thank you.

Silver Company's budgeted T-account for Finished goods inventory is Finished goods inventory 6 $42| $122 22 32 160 16 80 The Direct materials budget reports $24 of direct materials going into production. The Direct labor budget reports $100 of direct labor going into production. The Factory overhead budget reports $36 of factory overhead going into production. The Cost of goods sold budget will report Ending Finished goods inventory of $16 Cost of goods sold expense of $122 Beginning Finished goods inventory of $30 Total manufacturing costs of $80