8. Green Company's costs for the month of August were as follows: direct materials $27,000; direct labour $34,000; sales salaries $14.000; indirect labour $10,000; indirect materials $15,000; general corporate administrative costs $12,000; taxes on manufacturing facility $2,000; and rent on factory $17,000. The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000. What was the cost of goods manufactured for the month? Show your work. $112,000 (b) $107,000 (c) $133,000 (d) $128,000