A manufacturing company sells its goods at 25% mark up on full product cost. Dur

A manufacturing company sells its goods at 25% mark up on full product cost. During the month, sales amounted to $225,500. The balances in its finished gods inventory at the beginning and end of the month were $10,000 and $50,000 respectively. What is the value of the cost of goods manufactured for the month?
a) $140,400
b) $180,400
c) $220,400
d) $230,400