A company's work in process inventory T-account follows:

Work In Process Inventory

Beginning balance $ 9,000

Direct Materials 94,200

Direct Labor 59,200

Overhead Applied 31,600 Cost of goods manufactured XXXXXX

Ending Balance 17,800

The cost of goods manufactured is?

a. $193,000

b. $211,800

c. $185,000

d. $144,600

e. $176,200