O Corp's reported data for the month: Inventories: Raw materials (Direct and Indirect) Work in process Finished goods Raw materials purchases Beginning Ending $38,700 $22,800 $24,800 $17,800 $45,800 $72,800 Direct labor cost $63,800 $70,800 Manufacturing overhead cost actually incurred $51,600 Raw materials included in manufacturing overhead costs incurred as indirect materials $9,000 Manufacturing overhead cost applied to Work in Process $46,500 what is the adjusted cost of goods sold that appears or A:) $ income statement for the month?