Chavez Corporation reported the following data for the month of July Inventories: *Raw materials Work in process Finished goods Beginning Ending $ 39,000 $36,000 $ 22,000 $29,000 $ 38,000 $53,000 Additional information: $72,000 $97,000 $65,000 Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $10,400 $64,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is: $218,600 $237,600 $225.600 $236,600