Additional data: 1. Actual manufacturing overhead for January amounted to $65,600. 2. Total direct labor cost for January was $64,000. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $240,000 of direct labor cost and $336,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,400 (1,300 direct labor hours) and total direct material charges were $14,900. 5. Cost of direct materials placed in production during January totaled $123,500. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,100. 7. Finished goods inventory balance on January 31 was $34,900. What is the cost of goods sold for January? A. $199,143 B. $223,300 C. $254,940 D. $316,400