Tondre Inc. has provided the following data for the month of July: Inventories: Work in process Finished goods Beginning| $36,000 $26,000 Ending $34,000 $35,000 Additional information: Direct materials Direct labor cost Manufacturing overhead cost incurred Manufacturing overhead cost applied to Work in Process $40,000 $88,000 $45,000 $61,000 The cost of goods manufactured for July is: $191,000 $186,000 $189,000 $188,000