Demur Inc., a manufacturing company, has provided the following data for the month of April. The balance in the Work-in-Process Inventory account was $11,400 at the beginning of the month and $23,400 at the end of the month. During the month, the company incurred direct materials cost of $64,400 and direct labor cost of $40,400. The actual manufacturing overhead cost incurred was $41,400. The manufacturing overhead cost applied to Work-in-Process was $44,400. The cost of goods manufactured for April was:

$146,200.

$137,200.

$134,200.

$149,200.