Sunshine Companys costs for the month of August were as follows: direct materials, $ 30,000; direct labour, $ 35,000; sales salaries, $14,000; indirect labour, $10,000; indirect materials, $15,000; general corporate administrative cost, $12,000; taxes on manufacturing facility, $ 5,000; and rent on factory, $ 20,000. The beginning work in process inventory was $ 15,000 and the ending work in process inventory was $ 10,000. What was the cost of goods manufactured for the month?

Multiple Choice

$105,000.

$ 125,000

$ 120,000.

$ 115,000.