Mediger Inc., a manufacturing Corporation, uses normal job costing and has provided the following data for the month of June. The balance in the Work in Process inventory account was $22,000 at the beginning of the month and $17,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,000 and direct labor cost of $28,000. The actual manufacturing overhead cost incurred was $53,000. The manufacturing overhead cost allocated to Work in Process was $51,000. The cost of goods manufactured for June was: $139,000 $134,000 O $141,000. $136,000