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 cost of goods manufactured for July is:

Multiple Choice

• $210,000

• $205,000

• $208,000

• $207,000