Shane Corporation has provided the following data concerning last month's operations. Direct materials Direct labor Manufacturing overhead applied to work in Process $23,000 $58,000 $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 $157,000 $193,000