Desrevisseau Inc., a manufacturing company, has provided the following data for the month of August. The balance in the Work in Process inventory account was $12,000 at the beginning of the month and $26,800 at the end of the month. During the month, the company incurred direct materials cost of $75,800 and direct labor cost of $47,000.he actual manufacturing overhead cost incurred was $48,000. The manufacturing overhead cost applied to jobs was $51,000. The cost of goods manufactured for August was:

$159,000

$173,800

$156,000

$170,800