Emigh corporation’s cost of goods manufactured for the just completed month was $146,000 and its overhead was overapplied by $5,000. the beginning finished goods inventory was $35,000 and the ending finished goods inventory was $37,000.the company closes out any underapplied or overapplied manufacturing overhead to cost of goods sold. how much was the adjusted cost of goods sold on the schedule of cost of goods sold?

(a) $144,000
(b) $146,000
(c) $181,000
(d) $139,000