06-07] Dess Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $10,000 at the beginning of the month and $22,000 at the end of the month. During the month, the used direct materials cost was $63,000, and direct labor cost was S39,000. The manufacturing overhead cost was $43,000. The manufacturing costs for August was: A. $59,000 B. $67,000 C. $145,000 D. $133,000 6. The cost of goods manufactured for August was: A. $133,000 B. $142,000 C. $145,000 D. $130,000 7