Koczela Incorporated has provided the following data for the month of May: Inventories: Work in process Finished goods Additional information: Direct materials Beginning Ending $18,000 $13,000 $47,000 $51,000 Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $58,000 $88,000 $64,000 $62,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $208,000 $213,000