8) Pembroke Corporation has provided the following data concerning last month's operations (4 pts). Cost of goods manufactured Underapplied overhead Beginning finished goods inventory Ending finished goods inventory $160,000 $5,000 $32,000 $44,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. Required: Determine the adjusted cost of goods sold for the month. A) $198,000 B) $204,000 C) $153,000 D) $555,000