Using the indirect method, what is the Cost of Goods Sold for October?

Techuzia Corporation Cost of Goods Manufactured and Sold For period ending October 31, 20xx From Exhibit 4-12, p. 135 Total Manufacturing Costs: Direct materials used Direct labor Applied overhead Total Manufacturing Costs Beg. WIP inv., Oct. 1 Subtotal Less: Ending WIP inv. Oct. 31 Cost of Goods Manufactured 50,000 60,000 90,000 200,000 30,000 230,000 72,000 158,000 Beg. Fin. Goods Inv., Oct 1 Cost of Goods Manufactured Goods Available For Sale Less: Ending Fin. Goods Inv. Oct. 31 Cost of Goods Sold 158,000 158,000 39,500 123,500 COST FLOWS IN A MANUFACTURING FIRM Balance Sheet Income Statement Materials Beg. Bal. Purchases Used Work in Progress Finished Goods COGS Requisition Beg. Bal. Beg. Bal. COGM End. Bal. COGM COGS Materials Payroll Labor Overhead End. Bal. Application End. Bal. Overhead Actual Applied