Answer:
A. $180,000.
Explanation:
The computation of the total manufacturing cost is shown below:
As we know that
Ending work in process inventory = Beginning work in process inventory + total manufacturing cost - cost of finished goods manufactured
$15,000 = $5,000 + total manufacturing cost - $170,000
So, the total manufacturing cost is
= $165,000 + $15,000
= $180,000