Haver Corporation has provided the following data concerning last month's operations. Purchases of raw materials Indirect materials included in manufacturing overhead Direct labor cost Manufacturing overhead applied to Work in Process $ 32,000 $4,000 58,000 84,000 Raw materials inventory Work in process inventory Finished goods inventory Beginning $10,000 $58,000 $32,000 Ending $16,000 $74,000 $49,000 How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold O$180,000 O$148,000 O$131,000 O $134,000 Moving to another question will save this response