14. Namrac Company had sales of $3,500,000 for the year. Some additional information is as follows: direct materials used $300,000; direct labor $240,000, selling expenses $125,000; debits to the factory overhead account $357,000, administrative expenses $185,000. Factory overhead is applied at 150% of direct labor cost. The total amount that would be debited to Goods-in-Process Inventory for the year would be: (4 points-SHOW ALL WORK OR NO CREDIT EVEN IF CORRECT ANSWER IS SELECTED!!) A. $ 1,207,000 B. $ 897,000. C. $ 1,022,000. D. $ 1,082,000. E. None of the above, the answer is