Boursaw Corporation has provided the following data concerning last month's operations. Purchases of raw materials $33,000 Indirect materials included in manufacturing overhead $ 4,000 Direct labor cost $58,000 Manufacturing overhead applied to Work in Process $78,000 Underapplied overhead $ 5,000 Raw materials inventory Work in process inventory Finished goods inventory Beginning Ending $ 10,000 $15,000 $ 56,000 $72,000 $ 41,000 $49,000 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? 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 $144,000 $141,000 $185,000 $136,000