The cost of goods for ABC company flow through an assembly and a finishing department before being transferred to Finished Goods Inventory. The Work in Process accounts in the assembly and finishing departments had beginning balances of $5,000 and $4,000, respectively. During the period, the following costs were added to each department:

Direct Materials: Assembly $12,000, Finishing $15,000

Direct Labor: Assembly $24,000, Finishing $46,000

Overhead: Assembly $16,000, Finishing $22,000

Also, $47,000 of cost was transferred from the assembly department to the finishing department. Finally, the ending balance in the Work in Process account in the finishing department was $6,000. Based on this information, the cost of goods transferred to the Finished Goods Inventory account was:

a) $81,000

b) $134,000

c) $140,000

d) $128,000