Boston Inc. has provided the following data for the month of May: Inventories: Work in process Finished goods Beginning Ending $ 22,000 $17,000 $ 51,000 $55,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $62,000 $92,000 $68,000 $ 66,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $220,000 O $225,000 $222.000 O $227,000