Jopat Manufacturing has provided the following information for the month of April: Beginning Ending Inventories: Raw Materials $32,000 $38,000 Work in Process 11,000 17,000 45,000 47,000 Finished Goods Additional Information: Direct Materials Purchased $65,000 Manufacturing Overhead 61,000 88,000 Direct Labor What is the cost of goods manufactured for the month? a. $214,000 b. $119,000 c. $217,000 d. $202,000