Excerpt from Areojet Corporation records for month of February:

	Per Unit		Per Month
Selling price	$	200,000
Direct materials used in production		40,000
Direct labor		10,000
Variable manufacturing overhead		2,000
Fixed manufacturing overhead			$	120,000
Variable selling and administrative expenses		20,000
Fixed selling and administrative expenses				40,000

	February
Beginning Inventory	0
Units Produced	3
Units Sold	3
Ending inventory	0

Assuming the absorption costing method is used, what is the total manufacturing costs added to work in process during the month of February?

• $52,000

• $92,000

• $87,000

• $122,000