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Wilco Inc. presents the following production cost data: \begin{tabular}{|l|l|} \hline DM Inventory, Jan 1 & $11,000 \\ \hline DM Inventory, Dec 31 & $10,000 \\ \hline WIP Inventory, Jan 1 & $30,000 \\ \hline WIP Inventory, Dec 31 & $32,000 \\ \hline FG Inventory, Jan 1 & $80,000 \\ \hline FG Inventory, Dec 31 & $78,000 \\ \hline DM Purchases & $100,000 \\ \hline IM Purchases & $20,000 \\ \hline Direct Labor Incurred & $70,000 \\ \hline Indirect Labor Incurred & $30,000 \\ \hline POHR & $5 per machine hour \\ \hline Budgeted Machine Hours & 10,000 \\ \hline Actual Machine Hours & 12,000 \\ \hline Actual MOH & $62,000 \\ \hline \end{tabular} What is Wilco's Cost of Goods Manufactured for the period? $231000 $227,000 $233.000 $227000