The balance in the WIP account on July 1 was $18,200 and on July 31 was $15,120. Costs incurred during the month were as follows direct labor $24,300 and factory overhead $41,600. If the cost of goods completed during July was $125,230. What is the total manufacturing cost for July

a) $107,030

b) $65,900

c) $56,250

d) 122,150