7. Entin Corporation reported the following data for the month of January Beginning Ending Inventories: Raw materials Work in process Finished goods $ 43,000 $49.000 $22,000 $28,000 $ 56.000$58.000 Additional information Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials inciuded in manufacturing overhead cost incurredS 4000 Manufacturing overhead cost appied to Work in Process $ 76,000 $99,000 $ 75.000 $ 72,000 The adjusted cost of goods sold thet appears on the income statement for January is O $233,000o O $229.000 O $231,000 O $232.000