Vaughn Audio, Inc. manufactures speakers. An additional $500 of raw materials was included in the overhead applied to production. During March, selected information is provided below for transactions and accounts:

Raw materials acquired for cash	$82300
Cost of direct materials used in production	81600
Costs to ship products to customers	900
Direct labor cost incurred	41000
Total manufacturing overhead incurred	25300
Raw materials inventory, beginning	3600
Raw materials inventory, ending	3800
Work in process inventory, beginning	12400
Work in process inventory, ending	13900

How much is cost of goods manufactured for March?

$146400

$147100

$147900

$147300