Gurtner Corporation has provided the following data concerning last month's operations. Cost of goods manufactured Underapplied overhead $170,000 $ 4,000 Finished goods inventory Beginning Ending $ 33,000 $ 40,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $163,000 B) $170,000 C) $203,000 D) $167,000