TB MC Qu. 3-196 (Algo) Koczela Incorporated has provided the following data for... Koczela Incorporated has provided the following data for the month of May: inventories: Additional information: Any underappled or overapplied manufacturing ovemead is closed out to cost of goods sold. The cost of goods manufactured for May is: Multiple Choice $232,000 $237,000 $234,000 $239,000