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Hunkins Corporation has provided the following data concerning last months operations. Purchases of raw materials $ 33,000 Indirect materials included in manufacturing overhead $ 4,000

Hunkins Corporation has provided the following data concerning last months operations.

Purchases of raw materials $ 33,000
Indirect materials included in manufacturing overhead $ 4,000
Direct labor cost $ 58,000
Manufacturing overhead applied to Work in Process $ 91,000

Beginning Ending
Raw materials inventory $ 14,000 $ 20,000
Work in process inventory $ 57,000 $ 70,000

How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured?

A- $229,000

B- $172,000

C- $159,000

D- $176,000

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