Messana Corporation reported the following data for the month of August:

Inventories:	Beginning	Ending
Raw materials	$36,000	$24,000
Work in process	$23,000	$17,000
Finishedgoods	$37,000	$55,000
Additional information:
Raw materials purchases	$69,000
Directlabor cost	$94,000
Manufacturingoverhead cost incurred	$54,000
Indirectmaterials included in manufacturing overhead cost incurred	$8,000
Manufacturingoverhead cost applied to Work in Process	$56,000

The cost of goods manufactured for August is:

$227,000

$229,000

$219,000

$217,000