The accounting records of Omar Corporation contained the following information for last year: Direct materials inventory Work in process inventory Finished goods inventory Direct materials used Overhead applied Direct labor cost (10,000 hours) Depreciation Rent Taxes Beginning Ending $9,000 $ 7,000 $17,000 $31,000 $10,000 $15,000 Unadjusted cost of goods sold (does not include overapplied or underapplied overhead) Manufacturing Costs Incurred $72,000 $ 24,000 $ 80,000 $ 10,000 $ 12,000 $ 8,000 $157,000

The accounting records of Omar Corporation contained the following information for last year: The cost of goods manufactured for the year was: $190,000$162,000$168,000$135,000