The cost of goods for Mandy Manufacturing 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 $6,600 and $5,600, respectively. During the period, the following costs were added to each department.

	Assembly	Finishing
Direct Materials	$13,600	$16,600
Direct Labor	25,600	47,600
Overhead	17,600	23,600

Also, $48,600 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 $7,600. Based on this information, the cost of goods transferred to the Finished Goods Inventory account was:

Multiple Choice

$149,600.

$85,800.

$142,000.

$134,400.