Corp's reported data for the month: Inventories: Beginning Ending Raw materials (Direct and Indirect) $36,400 $22,600 Work in process $20,200 $17,700 Finished goods $47,200 $69,300 Additional Information for Raw materials purchases $64,800 Direct labor cost $72,000 Manufacturing overhead cost actually incurred $46,500 Raw materials included in manufacturing overhead costs incurred as Indirect materials $7,300 Manufacturing overhead cost applied to Work In Process $54,900 Q. What is the adjusted cost of goods sold that appears on Income statement for the month? A$