Holmstrom Corporation has provided the following data concerning last month$$s operations.

Direct materials $ $14,000$

Direct labor cost $ $58,000$

Manufacturing overhead applied to Work in Process $ $79,000$

Beginning Ending

Work in process inventory $ $47,000$ $ $53,000$

Finished goods inventory $ $41,000$ $ $42,000$

How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold?

Multiple Choice

$$145,000$

$$144,000$

$$186,000$

$$138,000$