Canary Company provides the following information concerning its manufacturing operations:

Inventories December 1 December 31

Direct materials $14000 $15000

Work in Process $21000 $18000

Finished Goods $24000 $17000

Additional information for the month of December:

Direct materials purchased $26000

Direct labour payroll $10000

Factory overhead rate per machine hour $22

Actual machine hours 5000hrs Cost of goods manufactured for the month of December was

Select one:

a.

$166000

b.

$148000

c.

$142000

d.

$141000

e.

$155000