157,000 is the correct answer but I don't know how to solve it

Shane Corporation has provided the following data concerning last month's operations. Direct materials Direct labor Manufacturing overhead applied to Work in Process $23,000 $58,000 $92,000 Work in process inventory Finished goods inventory Beginning $56,000 $33,000 Ending $69,000 $36,000 How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold? Multiple Choice $161,000 $157,000 $160,000