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 $33,000 at the beginning of the month and $22,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,200 and direct labor cost of $31,300. The actual manufacturing overhead cost incurred was $54,100. The manufacturing overhead cost applied to Work in Process was $53,200. The cost of goods manufactured for June was:

$153,100.

$141,700.

$142,600.

$152,200.