Koczela Inc. has provided the following data for the month of May: Inventories: Work in process Pinished goods Beginning Ending $ 23,000 $18,000 $ 52,000 $56,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $63,000 $93,000 $69,000 $67,000 Any underopplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choke $223.000