Chavez Corporation reported the following data for the month of July:

Inventories:

	Beginning		Ending
Raw materials	$	43,000	$	38,000
Work in process	$	24,000	$	33,000
Finished goods	$	40,000	$	55,000

Additional information:

Raw materials purchases	$	74,000
Direct labor cost	$	99,000
Manufacturing overhead cost incurred	$	67,000
Indirect materials included in manufacturing overhead cost incurred	$	11,200
Manufacturing overhead cost applied to Work in Process	$	66,000

Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.

The cost of goods manufactured for July is:

A) $223,800 B) $243,800 C) $232,800 D) $244,800

**Hello, I came up with $233,800 (A). I am more so looking for verification that I might be correct, and to see how it's broken down, please. I'm on the edge!

43000 + 74000 - 38000 -11200 = 67800

Direct Labor: 99,000 + Manf Overhead: 67,800 + Manf. Incurred: 67,000 = 233,880