Entin Corporation reported the following data for the month of January: the adjusted cost of goods sold that appears on the income statement for January is: A. $197,900 B. $200,000 C. $201,000 D. $199,000

8. Entin Corporation reported the following data for the month of January Ending Inventories Raw materials. Work in process............... Finished goods. Beginning $32,000 $11.000 $45.000 $38.000 $17.000 $47.000 Additional information: Raw materials purchases. Direct labor cost Manufacturing overhead cost incurred ....... Indirect materials included in manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process....... $65.000 $88.000 $64.000 $3,000 $61.000 The adjusted cost of goods sold that appears on the income statement for January is: A. $197,000 B. $200,000 C. $201,000 D. $199,000