Green Company's Costs for the Month of August Were as Follows

Green Company's costs for the month of August were as follows: direct materials,$27,000;direct labour,$34,000;sales salaries,$14,000;indirect labour,$10,000;indirect materials,$15,000;general corporate administrative cost,$12,000;taxes on manufacturing facility,$2,000;and rent on factory,$17,000.The beginning work in process inventory was $16,000 and the ending work in process inventory was $9,000.What was the cost of goods manufactured for the month?

A) $105,000.
B) $112,000.
C) $132,000.
D) $138,000.