Koczela Inc. has provided the following data for the month of May Inventories: Work in process Finished goods Beginning Ending $ 28,000 $23,000 $ 57,000 $61,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $68,000 $98,000 $ 74,000 $72,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: The cost of goods manufactured for May is: Multiple Choice $238,000 $243,000 O $240.000 O $245,000