Answer:
$209,000
Explanation:
    Schedule of Cost of goods manufactured
Particulars                                                Amount
Direct materials                                        $64,000
Direct labor cost                                       $94,000
Manuf. overhead cost applied to WIP     <u>$68,000</u>
Total manufacturing costs                        $226,000
Add: WIP Inventory, Beginning                $24,000
Less: WIP Inventory, Ending                     <u>$19,000</u>
Cost of goods manufactured                   $231,000
Add: Beginning Finished goods              $53,000
Less: Ending Finished goods                   <u>$57,000</u>
Unadjusted cost of goods sold                $207,000
Add: Underapplied manuf. overhead      <u>$2,000    </u> ($70,000-$68,000)
Adjusted cost of goods sold                   <u>$209,000</u>