James Company's costs for the month of August were as follows: direct materials, $27,000; direct labor S34,000; selling, $14,000; administrative, $12,000; and manufacturing overhead, $44,000. The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000. What was the cost of goods manufactured for the month? a. $105,000 b. $132,000 c. $138,000 d. $112,000 15. 16. Last month Dallas Manufacturing Company had the following operating results S90,000 $63,000 $412,000 S62,000 Ending finished goods inventory What was the cost of goods manufactured for the month? a. $350,000 b. $385,000 c. $377,000 d. $323,000