Can you please help with this question, thank you!

The following information has been taken from the perpetual inventory system of Grump Mig. Co. for the month ended August 31: Purchases of direct materials $ 60,000 Direct materials used $ 50,000 Direct labor costs assigned to production $ 25,000 Manufacturing overhead costs incurred (and applied) 35,000 Balances in inventory August 31 August 1 Materials S ? 25,000 Work in Process 65,000 47,000 Finished Goods 60,000 43,000 The total amount of inventory to be included in Grump's August 31st balance sheet amounts to: O $135,000. O $210,000. O $160,000. O Some other amount