Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $29,000 at the beginning of the month and $20,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $56,400 and direct labor cost of $30,100. The actual manufacturing overhead cost incurred was $53,700. The manufacturing overhead cost applied to Work in Process was $52,400. The cost of goods manufactured for June was:

Multiple Choice

• $148,700.

• $147,400.

• $138,900.

• $140,200.