what is the correct process to find the coreect answer for this practice problem. i do not understand the right answer?

Chavez Corporation reported the following data for the month of July: Inventories: Beginning Ending $ 34,000 $33, 500 $ 19,500 $24, e00 $ 35,500 $50, 500 Raw materials Work in process Finished goods Additional information: Raw materials purchases $69,500 $94,500 $62,500 Direct labor cost Manufacturing overhead cost incurred Indirect materials included in manufacturing overhead cost incurred $ 9,400 $61,500 Manufacturing overhead cost applied to Work in Process Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold. The cost of goods manufactured for July is: $212,100 $227,600 $216,600 $228,600