Merrilee Co. reports the following cost information for the month of July: Inventories July 1 July 31 Direct materials $ 12010 $ 20658 Work in process 3005 1035 Finished goods 25875 34514 Additional costs incurred in July: Purchases of direct materials $ 92834 Direct labour 35282 Direct labour rate per hour 15 Overhead rate per direct labour hour 7 What was the cost of goods manufactured in July? Select one: O a. $ 121438 O b. $ 129264 O c. $ 137903 O d. $ 133963