Scola Corporation has provided the following data concerning last month's operations. Purchases of raw materials $ 26,000 Indirect materials included in manufacturing overhead $ 6,000 Direct labor cost $ 58,000 Manufacturing overhead applied to Work in Process $ 87,000 Raw materials inventory Work in process inventory Beginning Ending $ 12,000 $ 18,000 $ 46,000 $ 64,000 $ 31,000 $ 46,000 Finished goods inventory How much is the cost of goods manufactured for the month on the Schedule of Cost of Goods Manufactured? Select one: O a. $141,000 O b. $224,000 O c. $279,000 O d. $159,000