Selected data from Design Corporation for $20$X$6$ is as follows:

Inventories

Costs incurred during $20$x$6$ are as follows:

Direct materials purchased $$41,000$

Manufacturing overhead $$80,000$

Direct manufacturing wages $180\%$ of manufacturing overhead

Cost of goods sold is

Select one:

a$.$ $$236,000$

b$.$ $$259,000$

c$.$ $$244,000$

d$.$ $$252,000$