Lakeside Machining, Inc In Lakeside's Statement of Cost of Goods Manufactured for August

Lakeside Machining, Inc., has the following inventory account balances and related manufacturing cost information for the month of August: $\begin{array}{lll}\text { Work in Process, August 1 } & \$ 156,000 \\\text { Work in Process, August 31 } & \$ 148,00 \\\text { Raw materials used } & \$ 315,000 \\ \text { Direct labor incurred } & \$ 226,000 \\\text { Manufacturing overhead applied } & \$ 184,00 \\\text { Manufacturing overhead incurred } & \$ 190,000\end{array}$

In Lakeside's Statement of Cost of Goods Manufactured for August, cost of goods manufactured will be reported as:

A) 725,000.
B) 733,000.
C) 739,000.
D) 747,000.