12) Holmstrom Corporation has provided the following data concerning last month's operations. Direct materials Direct labor Manufacturing overhead applied to Work in Process $ 14,000 $ 58,000 $ 79,000 Beginning Ending Work in process inventory $ 47,000 $ 53,000 Finished goods inventory $ 41,000 $ 42,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $186,000 B) $145,000 C) $144,000 D) $138,000