Michael’s Manufacturing, Inc -Cost of Goods Manufactured for July Is:
A) $188 000

Michael’s Manufacturing, Inc. has the following information available for the month of July:
$\begin{array}{c}\begin{array}{l}\\ \text { Raw materials inventory}\\ \text { Work-in-process inventory}\\ \text { Finished goods inventory}\\\\ \text { Raw materials purchased}\\ \text { Direct labour costs}\\ \text { Overhead costs}\end{array}\begin{array}{rr}\underline{\text { Beginning}}&\underline{\text { Ending }}\\\$ 50000 & \$ 62000 \\80000 & 55000 \\24000 & 35000 \\& \\& \$ 120000 \\& 60000 \\& 45000\end{array}\end{array}$

-Cost of goods manufactured for July is:

A) $188 000
B) $250 000
C) $238 000
D) $213 000