Ariel T. Corporation reported the following data for the month of February Inventories: Raw materials (Direct and Indirect) Work in process Finished goods Beginning $40000 $23000 $50000 Ending $24000 $17000 $72000 Additional information: Raw materials purchases $63000 Direct labor cost $71000 Manufacturing overhead cost actually incurred $55000 Raw materials included in manufacturing overhead costs incurred as indirect materials $5000 Manufacturing overhead cost applied to Work in Process $48000 Q) The adjusted cost of goods sold that appears on the income statement for February is: A) $