Graham Company uses a normal costing system that applies factory overhead on the basis of direct labor-hours. For the current year, the company estimated that it would incur $25,600 in factory overhead costs and 1,600 direct labor-hours. The April 1 balance in inventory accounts follow: Material Inventory $54,000 Work-in-Process Inventory (Y12) \$ 12,024 Finished Goods Inventory (Z11) \$ 108,000 Job Y12 is the only job in process on April 1. The following transactions were recorded for the month of April: JOB DIRECTMATERIAL DIRECT LABOR STATUS Job Y12 $46,000 $12,220 Job D20 $84,000 Not yet Completed $8,060 Finished but not yet sold The Actual Overhead of the company totaled $16,472. Direct labor cost was $20/ hour. What was the total cost of goods manufactured during April? $149,060 $67,996 $197.920 $161,440