Hunkins Corporation has provided the following data concerning last month's operations. Purchases of raw materials $33,000 Indirect materials included in manufacturing overhead $ 4,000 Direct labor cost $58,000 Manufacturing overhead applied to Work in Process $91,000 Beginning Ending Raw materials inventory $18,000 $20,000 Work in process inventory $57,000 $70,000 How much is the total manufacturing cost for the month on the Schedule of Cost of Goods Manufactured? $163,000 None of the choices O $176,000 $172,000