Amazon Manufacturing had a beginning balance in its Work in Process inventory account of $27,000 on April 1; that account ended at $19,500 on April 30. During April, Amazon Mftg incurred direct materials cost of $56,000 and direct labor cost of $29,500. Amazon's actual manufacturing overhead cost incurred in April was $53,500. Amazon applied manufacturing overhead cost of $52,000 during April. Amazon's cost of goods manufactured for April was: Multiple Choice $139,000 $146,500. $137,500. O $145,000