Tondre Inc. has provided the following data for the month of July: Inventories: Beginning Ending Work in process $23,000 $21,000 Finished goods $26,000 $35,000 Additional information: Direct materials $56,000 Direct labor cost $91,000 Manufacturing overhead cost incurred $58,000 Manufacturing overhead cost applied to Work in Process $61,000 The adjusted cost of goods sold that appears on the income statement for July is: $201,000 $198,000 $219,000 $210,000