6. DynaSpa manufactures solar spa heaters and employs a job-order costing system. Beginning raw materials totaled $4,200 and beginning work in process totaled $6,700 Ending work in process totaled $7,700. During October, DynaSpa's transactions and accounts included the following: Raw materials acquired Manufacturing overhead applied Direct materials requisitioned and transferred to production Cost of goods manufactured $91,000 34,000 65,400 331,000 How much is the amount of the current manufacturing costs? A) $332,000 B) $99,400 C) $430,400 D) Not enough information is provided