Boursaw Corporation has provided the following data concerning last months 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

	Beginning		Ending
Raw materials inventory	$	10,000	$	15,000
Work in process inventory	$	56,000	$	72,000
Finished goods inventory	$	41,000	$	49,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold?

		$141,000
		$185,000
		$144,000
		$136,000