Koczela Inc has provided the following data for the month of May Inventories Work in process Finished goods Beginning Ending $ 30,000 $25,000 $ 59,000 $63,000 Additional information Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $70,000 $100,000 $ 76.000 $ 74, Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold The cost goods manufactured for May is Multiple Choice $244,000 $249,000