ABC Company has provided the following data concerning last month's operations Direct materials Direct labor Manufacturing overhead applied to Work in Process $23.000 $58,000 $92,000 Beginning Ending Work in process inventory $56,000 $69,000 Finished goods inventory $33,000 $36,000 How much is the cost of goods sold? $193,000 $161,000 O $160,000 O $157,000