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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

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:

a. $201,000

b. $198,000

c. $219,000

d. $210,000

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