All Rite Manufacturing reported the following:
Revenue $ 460,000
Beginning inventory of direct materials, January 1, 2015 26,000
Purchases of direct materials 157,000
Ending inventory of direct materials, December 31, 2015 10,000
Direct manufacturing labor 28,000
Indirect manufacturing costs 44,000
Beginning inventory of finished goods, January 1, 2015 46,000
Cost of goods manufactured 245,000
Ending inventory of finished goods, December 31, 2015 50,000
Operating costs 154,000
What is Leslie's cost of goods sold?
A. $84,000
B. $239,000
C. $234,000
D. $79,000