Patr Company's costs for the month of August are as follows: $25929 36434 14722 Direct materials Direct labour Sales salaries Indirect labour Indirect materials General corporate administrative cost Taxes on manufacturing facility Rent on factory 11934 15229 12322 2047 17981 The beginning work-in-process inventory is $16368 and the ending work-in- process inventory is $9931 What is the cost of goods manufactured for the month? Select one: Ca. $115991 cb. $143035 C. 5103117 d. $109554