Jero Ltd has cost of goods manufactured of $134,000 for its recent month. the inventory accounts at month end show: Work in process, beg $63.000 Work in process, end $34,000 Finished goods, beg $34,000 Finished goods, end $48,000 What is the cost of goods available for sale on the Schedule of Cost of Goods Sold? 168.000. margin of error +/.1