17 Frank Corporation reported the following data for the month of July Beginning Ending Raw materials Work in process Finished goods Additional information: Raw material purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process S 36.00024,000 23.000 7.000 S 37.00055,000 69,000 94,000 S 58.,000 8,000 S 56,000 If the company closes the over- or under-applied MOH entirely to Cost of goods sold (COGS, the amount of COGS that would appear on the income statement for July is: A. 209.000 211.000 213,000 231,000 E. None of the above