Jones corp reported data for the month:

Additional information:

Q: What is the adjusted cost of goods sold that appears on Jones Income Statement for the month?

Inventories:Rawmaterials(AllDirectMaterials)WorkinprocessFinishedgoodsBeginning$37,800$24,300$48,600Ending$15,200$16,100$69,700 Raw materials purchases Direct labor cost $62,900 Manufacturing overhead cost actually incurred $48,000 Manufacturing overhead cost applied to Work in Process $45,200