Grayson Inc. has provided the following data for the month of October. The balance in the Finished Goods inventory account at the beginning of the month was $60,000 and at the end of the month was $56,000. The cost of goods manufactured for the month was $237,000. The actual manufacturing overhead cost incurred was $85,000 and the manufacturing overhead cost applied to Work-in-Process was $81,000. The adjusted cost of goods sold that would appear on the income statement for October is: Multiple Choice $233,000. $237,000. $245,000 $241,000.