Vanproosdy Inc., which uses job-order costing, has provided the following data for February: Direct materials. $78,000 Direct labor cost $94,000 Manufacturing overhead cost incurred $54,000 Manufacturing overhead cost applied. $50,000 Inventories: Beginning Ending Work in process $18,000 $16,000 Finished goods. $35,000 $59,000
The unadjusted cost of goods sold (in other words, cost of goods sold before adjusting for any underapplied or overapplied overhead) for February is closest to:
$200,000
$222,000
$204,000
$224,000