Hudek Inc., a manufacturing company, has provided the following data for the month of July. The balance in the Work in Process inventory account was $20,000 at the beginning of the month and $10,000 at the end of the month. During the month, the company incurred direct materials cost of $50,000 and direct labor cost of $22,000. The actual manufacturing overhead cost incurred was $58,000. The manufacturing overhead cost applied to jobs was $56,000. The cost of goods manufactured for July was: $138,000 $140,000 $130,000 $128,000