Here are data regarding Wilch Corporation's inventory balances for the month of July;

Beginning

Ending

Raw materials

$30,000

$31,500

Work in process

$17,500

$20,000

Finished goods

$33,500

$48,500

During the month of July, wilch purchased $68,200 of raw materials and used $92,500 of direct

labor. The raw materials used in July include $8,600 of indirect materials. Actual manufacturing overhead is $60,500 and manufacturing overhead applied is $59,500. The difference between actual and applied overhead is immaterial, What is the cost of goods manufactured in July?

$207,600

-$209.100

-$212.600

-216,200

-None of the above