Boursaw Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead $ 4,008 Direct labor cost Manufacturing overhead applied to Work in Process $78,e80 Underapplied overhead $33,080 $58,000 $5,e00 Beginning Ending $ 10,e0 $15,800 Work in process inventory 56,eee $72,eee Finished goods inventory41,e00 $49,ee Raw materials inventory Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold? Multiple Choice $136,000 $141,000 $144,000