Tennesоn Cоrpоrаtion’s cost of goods mаnufаctured for the just completed month was $151,000 and its inventories were as follows: Beginning Ending Work in process inventory $ 63,000 $ 66,000 Finished goods inventory $ 34,000 $ 48,000 How much was the cost of goods available for sale on the Schedule of Cost of Goods Sold?