Wayne Corporation has provided the follawing data concerning last manth's operations:

Diruct makerials

Direct labor

$$28,000$

Manufacturing overheud

$$58,000$

& $79,000$

How much is the total manufacturing cost incurred reported on the Schedule of Cost of Goods Manufactured?

Select one:

a$.$ $$138,000$

b$.$ $$157,000$

c$.$ $$173,000$

d$.$ $$160,000$