The following information has been taken from the perpetual inventory system of Imperial Manufacturing Company for the month ended September $30$:

Purchases of direct materials $ $75,000$

Direct materials used $ $52,400$

Direct labor costs assigned to production $ $41,000$

Manufacturing overhead costs incurred and applied $ $48,000$

Balances: September $30$ September $1$

Materials Inventory $ $?$ $ $49,000$

Work in Process Inventory $ $38,000$ $ $46,500$

Finished Goods Inventory $ $42,000$ $ $73,000$

The total amount of inventory to be included in Imperial $\text{'}$s September $30$th balance sheet amounts to:

Multiple Choice

$$204,000.$

$$80,000.$

$$151,600.$

Some other amount.