Rediger Inc., a manufacturing Corporation, has provided the following data for the month of June. The balance in the Work in Process inventory account was $23,000 at the beginning of the month and $17,500 at the end of the month. During the month, the Corporation incurred direct materials cost of $55,200 and direct labor cost of $28.300. The actual manufacturing overhead cost incurred was $53,100. The manufacturing overhead cost applied to Work in Process was $51.200. The cost of goods manufactured for June was:

A. $142,100.
B. $140.200
C. $134,700
D. $136.600