Bocchiochio Inc uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The company has provided the following data for February: Cost of goods manufactured....$154,000 Manufacturing overhead cost incurred...$60, 000 Manufacturing overhead cost applied...$59,000 Inventories: Beginning Ending Finished goods...$54,000 $25,000 The unadjusted cost of goods sold before adjusting for any underapplied or overapplied overhead for February is closest to: $154,000 $183,000 $184,000 $151,000