Tramell Inc. uses a job-order costing system in which any underapplied or overapplied overhead is closed out to cost of goods sold at the end of the month. The company has provided the following data for June:

Cost of goods manufactured	$135,000
Manufacturing overhead cost incurred	$55,000
Manufacturing overhead cost applied	$50,000
Inventories:	Beginning	Ending
Finished goods	$34,000	$44,000

The cost of goods sold that appears on the income statement for June and that has been adjusted for any underapplied or overapplied overhead is closest to: