Cerrone Inc. has provided the following data for the month of July. The balance in the Finished Goods inventory account at the beginning of the month was $$39,000$ and at the end of the month was $$47,000.$ The cost of goods manufactured for the month was $$188,000.$ The actual manufacturing overhead cost incurred was $$71,000$ and the manufacturing overhead cost applled to Work in Process was $$67,000.$ The adjusted cost of goods sold that would appear on the income statement for July Is:

Multiple Cholce

$$196\mathrm{.}000$

$$184\mathrm{.}000$

$$180\mathrm{.}000$

$$188\mathrm{.}000$