Winslow Windows Manufactures Custom Windows for High Rise Buildings and Employs

Winslow Windows manufactures custom windows for high rise buildings and employs a job-order costing system. During June, Winslow's transactions and accounts included the following: $\begin{array}{lr}\text { Raw materials purchased } & \$ 106,000 \\\text { Direct labor cost incurred } & 42,000 \\\text { Total manufacturing overhead applied } & 35,800 \\\text { Raw materials inventory, beginning } & 13,100 \\\text { Raw materials inventory, ending } & 11,600\\\text { Finished goods inventory, beginning } & 9,000 \\\text { Work in process inventory, beginning } & 13,000 \\\text { Work in process inventory, ending } & 14,100 \\\text { Total manufacturing overhead incurred } & 34,200\end{array}$ How much is the cost of goods manufactured for June?

A) $185,300
B) $184,200
C) $182,600
D) $182,700