Harrison Company Reports the Following Cost Information for August Direct Labor Incurred in August Amounted to 150% of Manufacturing

Multiple Choice

Harrison Company reports the following cost information for August:
$$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured } & \$ 135,800 \\\hline \text { Finished goods inventory, Aug. 1 } & 30,200 \\\hline \text { Finished goods inventory, Aug. 31 } & 35,300 \\\hline \text { Work in process inventory, Aug. 1 } & 22,500 \\\hline \text { Work in process inventory, Aug. 31 } & 18,500 \\\hline \text { Direct materials used } & 25,300 \\\hline\end{array}$$ Direct labor incurred in August amounted to 150% of manufacturing overhead in August.
What is cost of goods sold for August?

A) $154,500
B) $125,100
C) $130,700
D) $139,800