Entin Corporation reported the following data for the month of January: Additional information: Raw materials purchases exist65,000 Direct labor cost exist 88,000 Manufacturing overhead cost incurred exist 64,000 Indirect materials included in manufacturing overhead cost incurred exist 3,000 Manufacturing overhead cost applied to Work in Process exist 61,000 The cost of goods manufactured for January is: 217,000 202,000 214,000 199,000