Muscat Corporation reported the following data for the month of January: Finished Goods inventory, Beginning $45,000 Finished Goods inventory, Ending $47,000 Cost of Goods Manufactures $199,000 Applied Manufacturing Overhead $61,000 Actual Manufacturing Overhead $64,000 The adjusted cost of goods sold that appears on the income statement for January is: a. $197,000 b. $200,000 c. $ 201,000 d. $199,000