A Corporation has provided the following data concerning last month’s operations.Purchases of raw materials $ 33,000Indirect materials included in manufacturing overhead $ 4,000Direct labor cost $ 58,000Manufacturing overhead applied to Work in Process $ 78,000Underapplied overhead $ 5,000 Beginning EndingRaw materials inventory $ 10,000 $ 15,000Work in process inventory $ 56,000 $ 72,000Finished goods inventory $ 41,000 $ 49,000Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.How much is the unadjusted cost of goods sold on the Schedule of Cost of Goods Sold?$185,000$141,000$136,000$144,000