Vogel Corporation's Cost of Goods Manufactured Last Month Was $136,000

Vogel Corporation's cost of goods manufactured last month was $136,000. The beginning finished goods inventory was $35,000 and the ending finished goods inventory was $48,000. Overhead was overapplied by $6,000. Any underapplied or overapplied manufacturing overhead is closed out to cost of goods sold.
-How much is the cost of goods available for sale on the Schedule of Cost of Goods Sold?

A) $171,000
B) $117,000
C) $123,000
D) $136,000