Entin Corporation reported the following data for the month of January:
| Beginning | Ending | |||
| Inventories: | ||||
| Raw materials | $ | 43,000 | $ | 49,000 |
| Work in process | $ | 22,000 | $ | 28,000 |
| Finished goods | $ | 56,000 | $ | 58,000 |
| Additional information: | ||||
| Raw materials purchases | $ | 76,000 | ||
| Direct labor cost | $ | 99,000 | ||
| Manufacturing overhead cost incurred | $ | 75,000 | ||
| Indirect materials included in manufacturing overhead cost incurred | $ | 4,000 | ||
| Manufacturing overhead cost applied to Work in Process | $ | 72,000 | ||
The adjusted cost of goods sold that appears on the income statement for January is:
| $233,000 | |
| $229,000 | |
| $232,000 | |
| $231,000 |