19 2 MM Gurtner Corporation has provided the following data concerning lost mont's operation Cost of goods manufactured Underapplied overhead Finished goods inventory $170,000 Beginning Ending $33,000 $40,000 Any underappled or overapplied manufacturing overhead is closed out to cost of goods sold How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold Murple Choice O O O O $170.000 $200,000 $163,000 67000