Tenneson Corporation's cost of goods manufactured for the just completed month was $151,000 and its inventories were as follows: Beginning Ending Work in process inventory $ 63,000 $ 66,000 Finished goods inventory $ 34,000 $ 48,000 How much was the cost of goods available for sale on the Schedule of Cost of Goods Sold? A) $137,000 B) $185,000 C) $151,000 D) $136,000