mpany's costs for the month of August were as follows: direct materials, S27.000 labor, $34,000; selling, $14,000; administrative, s12,000; and manufacturing erhead, $44,000. The beginning work in process inventory was $16,000 and the ending ork in process inventory was $9,000. What was the cost of goods manufactured for the ov month? ( A. $105,000 B. $132,000 C. $138,000 D. $112,000