Bonita Audio, Inc. manufactures speakers. During March, Bonitas transactions and accounts included the following:

Raw materials acquired for cash	$82300
Cost of direct materials used in production	81900
Costs to ship products to customers	1200
Direct labor cost incurred	40800
Total manufacturing overhead incurred	24600
Raw materials inventory, beginning	3900
Raw materials inventory, ending	4000
Work in process inventory, beginning	11500
Work in process inventory, ending	14400

How much is cost of goods manufactured for March?

$147300

$144800

$145600

$144400