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