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Blumer Inc., which uses job-order costing, has provided the following data for June: Direct materials $ 50,000 Direct labor cost $ 88,000 Manufacturing overhead cost

Blumer Inc., which uses job-order costing, has provided the following data for June:

Direct materials $ 50,000
Direct labor cost $ 88,000
Manufacturing overhead cost applied $ 55,000

Inventories: Beginning Ending
Work in process $17,000 $22,000

The cost of goods manufactured for June is closest to:

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