Derflinger Corporation reported the following data for the month of January: Beginning Ending Inventories Raw materials Work in process Finished goods Additional information $46,000 $34,000 $26,000 $27,000 $50,000 $45,000 Sales Raw materials purchases Direct labor cost Manufacturing overhead Selling expense Administrative expense $290,000 $74,000 $40,000 $82,000 $28,000 $35,400 20 The cost of goods manufactured for January was O $208,000 O $196,000 O $209,000 O S207000 21 The net operating income for January was: O $30,600 O $14,600 O $78,000 O $95,000