franklin corporation has provided the following dats concerning last months operations.

Purchase of raw materials $26,000

indiredt materials included in manufacturing overhead $6000

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 cost of goods manufactured for the month on the Schedule of Cost of Good Manufactured?

multiple choice

A) $175,000

B) $221,000

C) $155,000

D) $169,000