Koczela Incorporated has provided the following data for the month of May Inventories: Work in process Finished goods Beginning Ending $24,000 $19,000 $53,000 $57,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to work in Process $64,000 $94,000 $70,000 $68,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice O $231,000 $226,000 O $228,000 $233,000