blank.co Corp's reported data for the month: Beginning $38,200 $24,400 $51,000 Ending $18,200 $17,800 $70,500 Inventories: Raw materials (Direct and Indirect) Work in process Finished goods Additional information for blank.co: Raw materials purchases Direct labor cost $60,500 $74,200 Manufacturing overhead cost actually incurred $48,700 Raw materials included in manufacturing overhead costs incurred as indirect materials $9,600 Manufacturing overhead cost applied to Work in Process $46,100 Q. What is the adjusted cost of goods sold that appears on blank.co income statement for the month?

A. $