Koczela Inc. has provided the following data for the month of May: Inventories Beginning Ending 17,000 $12,000 46,000 $50,000 Work in process Finished goods Additional information Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $57,000 $87,000 $63,000 $61,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $205,000 $210,000