Shane Corporation has provided the following data concerning last month's operations. Direct materials$23,000Direct labor$58,000Manufacturing overhead applied to Work in Process$92,000 BeginningEndingWork in process inventory$56,000 $69,000 Finished goods inventory$33,000 $36,000 How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold?
A. $161,000
B. $160,000
C. $157,000
D. $193,000
Answer: C
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