Derflinger Corporation reported the following data for the month of January: Beginning Ending Inventories: Raw materials Work in process Finished goods S25,500 $26,50 500 Additional information: $287,500 $73,500 $39,500 Sales Raw materials purchases Direct labor cost Manufacturing overhead Selling expense Administrative expense $36,000 The cost of goods manufactured for January was O $207000 $206,000 $205,000 $194,500