Hudek Inc ,A Manufacturing Company,has Provided the Following Data for the the Month

Hudek Inc. ,a manufacturing company,has provided the following data for the month of July.The balance in the Work in Process inventory account was $20,000 at the beginning of the month and $10,000 at the end of the month.During the month,the company incurred direct materials cost of $50,000 and direct labor cost of $22,000.The actual manufacturing overhead cost incurred was $58,000.The manufacturing overhead cost applied to jobs was $56,000.The cost of goods manufactured for July was:

A) $138,000
B) $140,000
C) $130,000
D) $128,000