Entin Corporation reported the following data for the month of January Beginning Ending Inventories $40,000 $46,000 s 19,000 $25,000 $ 53,000 Raw materials Work in process Finished goods $55,000 Additional information Raw materials purchases Direct labor cost Manufacturing overhead cost incurred Indirect matenals included in manufacturing overhead cost Incurred $ 73,000 $ 96,000 $ 72,000 4,000 $ 69,000 Manufacturing overhead cost applied to Work in Process The cost of goods manufactured for January is O 224,000 O 237,000 O 222,000 O 241,000