Bramble Audio, Inc. manufactures speakers. An additional $1600 of raw materials was included in the overhead applied to production. During March, selected information is provided below for transactions and accounts:

Raw materials acquired for cash	$82500
Cost of direct materials used in production	81000
Costs to ship products to customers	900
Direct labor cost incurred	40600
Total manufacturing overhead incurred	24600
Raw materials inventory, beginning	3400
Raw materials inventory, ending	3300
Work in process inventory, beginning	11600
Work in process inventory, ending	14400

How much is cost of goods manufactured for March?

$143400

$146200

$144900

$144300