• $217,000

• $222,000

• $219,000

• $224,000

Koczela Inc. has provided the following data for the month of May: Inventories: Work in process Finished goods Beginning Ending $ 21,000 $16,000 $ 32,000 $19,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost applied to Work in Process $61,000 $91,000 $ 65,000 The cost of goods manufactured for May is