Boardman Company reported the following data for the month of January:

Inventories:	1/1	1/31
Raw materials	$32,000	$31,000
Work in process	$18,000	$12,000
Finished goods	$30,000	$35,000

Additional information:
Sales revenue	$210,000
Direct labour costs	$40,000
Manufacturing overhead costs	$70,000
Selling expenses	$25,000
Administrative expenses	$35,000

Assuming that cost of goods sold for Boardman Company for January was $140,000, what was the cost of goods manufactured for the month?

Multiple Choice

• $139,000

• $135,000

• $140,000

• $145,000