Green Company's costs for the month of August are as follows: Direct materials used Indirect labour Indirect materials Depreciation on headquarters Taxes on manufacturing facility Rent on factory Direct labour Marketing salaries $47,000 $12,000 $10,000 $12,000 $3,000 $17,000 $14,000 $16,000 The beginning work-in-process inventory is $17,000 and the ending work-in-process inventory is $9,000. What is the cost of goods manufactured for the month? 1) $112,000.00 2) $99,000.00 3) $111,000.00 4) $123,000.00