Harrison Industries began July with a finished$-$goods inventory of $$61,000.$ The finished$-$goods inventory at the end of July was $$73,000$ and the cost of goods sold during the month was $$128,000.$ The cost of goods manufactured during July was:

A$.$ $$128,000.$

B$.$ None of the answers is correct.

C$.$ $$140,000.$

D$.$ $$134,000.$

E$.$ $$116,000.$