Koczela Incorporated has provided the following data for the month of May: Inventories: Beginning Ending Work in process $35,000 $30,000 Finished goods $64,000 $68,000 Additional information: Direct materials $75,000 Direct labor cost $105,000 Manufacturing overhead cost incurred $81,000 Manufacturing overhead cost applied to Work in Process $79,000 Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice

Koczela Incorporated has provided the following data for the month of May: Inventories: Additional information: Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for May is