Bruni Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The company has provided the following data for February: Direct Materials- 26,000 Direct Labor Costs- 57,000 Manufacturing Overhead Cost Incurred- 43,000 Manufacturing Overhead Cost Applied- 47,000 Inventories Work In Process Beginning- 12,000 Work In Process Ending- 19,000 Finished Goods Beginning- 47,000 Finished Goods Ending- 35,000 The cost of goods manufactured for February is closest to: a. 130,000 b. 126,000 c. 119,000 d. 123,000 I know the answer is 123,000 (lucky guess on homework) but I'm not sure exactly how to get there