Vanproosdy Inc., which uses job-order costing, has provided the following data for February:
Direct materials...............................................$78,000
Direct labor cost..............................................$94,000
Manufacturing overhead cost incurred...........$54,000
Manufacturing overhead cost applied............$50,000
Inventories:
__________________ Beginning ___________ Ending
Work in process.............$18,000..........................$16,000
Finished goods..............$35,000..........................$59,000
The unadjusted cost of goods sold (in other words, cost of goods sold before adjusting for any under-applied or over-applied overhead) for February is closest to:
a. $200,000
b. $222,000
c. $204,000
d. $224,000