Crombie Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The company has provided the following data for June:

Direct materials	$	39,500
Direct labor cost		61,500
Manufacturing overhead cost incurred	$	72,500
Manufacturing overhead cost applied	$	74,650

Inventories:	Beginning	Ending
Work in process	$22,500	$29,680
Finished goods	$57,020	$29,700

The unadjusted cost of goods sold (in other words, cost of goods sold before adjusting for any underapplied or overapplied overhead) for June is closest to:

Noreen 4e Recheck 2017-16-03

$195,790

$175,650

$168,470

$193,640