Frankin Corporation has provided the following data concerning last months operations.

	Purchases of raw materials............................................	$26,000
	Indirect materials included in manufacturing overhead	$6,000
	Direct labor cost............................................................	$58,000
	Manufacturing overhead applied to Work in Process...	$97,000

		Beginning	Ending
	Raw materials inventory.........	$11,000	$17,000
	Work in process inventory.....	$52,000	$66,000

How much is the cost of goods manufactured for the month on the Schedule of Cost of Goods Manufactured?

A) $175,000

B) $221,000

C) $155,000

D) $169,000