Carson Company reported the following amounts for December: Beginning raw materials inventory $10,000 Beginning work in process inventory 20,000 Beginning finished goods inventory 45,000 Raw materials purchases 75,000 Wages paid 13,000 Applied manufacturing overhead 92,000 Ending raw materials inventory 8,000 Ending work in process inventory 14,000 Ending finished good inventory 50,000 What is cost of goods manufactured for December? Select one: a. $188,000 b. $182,000 c. $186,000 d. $176,000