quot;Entin Corporation reported the following data for the month of January:

"Entin Corporation reported the following data for the month of January:ending$38000$17000$47000Additional informationraw materials purchases $65000direct labor cost $88000manufacturing overhead cost incurred $64000indirect materials included in manufacturing overhead cost incurred $3000manufacturing overhead cost applied to work in process $61000The direct materials cost for January is:$71,000$56,000$59,000$65,000The cost of goods manufactured for January is:$202,000$217,000$214,000$199,000The adjusted cost of goods sold that appears on the income statement for January is:$197,000$200,000$201,000$199,000"