Green Company's costs for the month of August were as follows: direct materials, $27,000; direct labor, $34,000; selling, $14,000; administrative, $12,000; and manufacturing overhead, $44,000. The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000.What was the cost of goods manufactured for the month?

A.$132,000

B.$105,000

C. $138,000

D. $112,000