A 2. Goose Island, Inc. reported the following data for the month of August 2022: Beginning Ending Inventories: $30,000 $26,000 Raw Materials Work in Process $18,000 $19,000 Finished Goods Additional Information: Sales Raw Materials Purchases Direct Labor Cost $42,000 $37,000 $250,000 $66,000 $32,000 Applied Manufacturing Overhead Selling Expense $74,000 $20,000 Administrative Expense Gross Margin Percentage Goose Island's cost of goods manufactured for August was: $45,000 28% A.$176,000 B. $172,000 C. $175,000 D. $177,000 E. None of the preceding