18. Sosaya Inc., which uses job-order costing, has provided the following data for February Direct materials.. $63,000 Direct labor cost $93,000 Manufacturing overhead cost incurred. $79,000 Manufacturing overhead cost applied.... $74,000 Inventories: Work in process... Finished goods ..... Beginning $23,000 $39,000 Ending $19,000 $31,000 The unadjusted cost of goods sold in other words, cost of goods sold before adjusting for any underapplied or overapplied overhead) for February is closest to: A. $230,000 B. $247,000 C. $242,000 D. $234,000