11. Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $12,500 at the beginning of the month and $24,500 at the end of the month. During the month, the company incurred direct materials cost of $68,000 and direct labor cost of $44,000. The actual manufacturing overhead cost incurred was $45,000. The manufacturing overhead cost applied to Work in Process was $48,000. The cost of goods manufactured for August was:

$160,000

$157,000

$145,000

$148,000

show steps please.