Reason Apparel Applied Overhead Totaling $140,000 During March How Much Is Cost of Goods Manufactured?
A)$138,000
B)$136,000
C)$140,000

Reason Apparel applied overhead totaling $140,000 during March.Inventories were as follows: $\begin{array} { l c c } & \text { Beginning } & \text { Ending } \\\text { Raw material } & \$ 15,000 & \$ 21,000 \\\text { Work in Process } & \$ 24,000 & \$ 26,000 \\\text { Finished Goods } & \$ 11,000 & \$ 15,000\end{array}$ How much is cost of goods manufactured?

A) $138,000
B) $136,000
C) $140,000
D) Not enough information provided