Koczela Inc. has provided the following data for the month of May: Inventories: Work in process Finished goods Beginning Ending $ 27,000 $22,000 $ 56,000 $60,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $67,000 $97,000 $73,000 $71,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold, The cost of goods manufactured for May is: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice O $242,000 O $240,000 O $237,000 O $235.000