Meyant Corporation has provided the following data concerning last month's operations. Direct materials Direct labor Manufacturing overhead allocated Over-allocated overhead $ 18,000 $ 58,000 $ 75,000 $ 6,000 Ending $ 19,000 $ 74,000 $ 40,000 Raw materials inventory Work in process inventory Finished goods inventory Beginning $ 13,000 $ 64,000 $ 32,000 The company closes out any under- or over-allocated manufacturing overhead to cost of goods sold. How much is the adjusted cost of goods sold? $133,000 O $141,000 $173,000 O $127.000