Mason Inc. has provided the following data for the month of September: Beginning WIP Balance Ending WIP Balance Direct materials incurred Direct labor cost Actual manufacturing overhead incurred Manufacturing overhead applied to WIP $30,000 $12,000 $54,000 $27,000 $61,000 $58,000 The cost of goods manufactured for September was: $157,000 $163,000 $171,000 $142,000