Gagnon Corporation's cost of goods manufactured for the just completed month

was $$146,000$ and its overhead was underapplied by $$5,000.$ The beginning

finished goods inventory was $$35,000$ and the ending finished goods inventory was

$$37,000.$ The company closes out any underapplied or overapplied manufacturing

overhead to cost of goods sold. How much was the adjusted cost of goods sold on

the Schedule of Cost of Goods Sold?

a$.$ $$149,000$

b$.$ $$146,000$

c$.$ $$181,000$

d$.$ $$139,000$