Rediger Incorporated a Manufacturing Corporation, Has Provided the Following Data

Multiple Choice

Rediger Incorporated a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $36,000 at the beginning of the month and $24,000 at the end of the month. During the month, the Corporation incurred direct materials cost of $57,800 and direct labor cost of $32,200. The actual manufacturing overhead cost incurred was $54,400. The manufacturing overhead cost applied to Work in Process was $53,800. The cost of goods manufactured for June was:

A) $156,400.
B) $155,800.
C) $143,800.
D) $144,400.