Computation of Cost of sales at given level of finished inventory.

**Domo Corporation reported the following data (in dollars):**

Inventories: Begin End

Raw materials 30,000 34,000

Work in process 23,000 22,000

Finished goods 32,000 35,000

If the company transferred $222,000 of completed goods from work in process to finished goods inventory during September, what was the cost of goods sold for the month?

** A)** $219,000

** B)** $225,000

** C)** $222,000

** D)** $221,000

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