Shane Corporation has provided the following data concerning last month$$s operations.

Direct materials $$23,000$

Direct labor $$58,000$

Manufacturing overhead applied to Work in Process $$92,000$

Beginning Ending

Work in process inventory $$56,000$ $$69,000$

Finished goods inventory $$33,000$ $$36,000$

How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold?

Multiple Choice

$$161,000$

$$193,000$

$$160,000$

$$157,000$