$$Direct materials$$14,000$Direct labor$$58,000$Manufacturing overhead applied to Work in Process$$79,000$

$$

$$BeginningEndingWork in process inventory$$47,000$$$53,000$Finished goods inventory$$41,000$$$42,000$

$$

How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold?

Group of answer choices

$$145,000$

$$186,000$

$$144,000$

$$138,000$