Entin Corporation reported the following data for the month of January:

	Inventories:	Beginning	Ending
	Raw materials	$32,000	$38,000
	Work in process	$11,000	$17,000
	Finished goods	$45,000	$47,000
	Additional information:
	Raw materials purchases	$65,000
	Direct labor cost	$88,000
	Manufacturing overhead cost incurred	$64,000
	Indirect materials included in manufacturing overhead cost incurred	$3,000
	Manufacturing overhead cost applied to Work in Process	$61,000

The cost of goods manufactured for January is:

	$202,000
	$214,000
	$217,000
	$199,000