The accounting staff at Major Manufacturing has provided the following data for the month of August. The balance in the Work in Process inventory account was $$25,000$ at the beginning of the month and $$18,500$ at the end of the month. During the month, the Corporation incurred direct materials cost of $$55,600$ and direct labor cost of $$28,900.$ The actual manufacturing overhead cost incurred was $$53,300.$ The manufacturing overhead cost applied to Work in Process was $$51,600.$ The cost of goods manufactured for August was:

Multiple Choice

$$137,800.$

$$142,600.$

$$144,300.$

$$136,100.$