Additional data: 1. Actual manufacturing overhead for January amounted to $64,000. 2. Total direct labor cost for January was $63,500. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $251,000 of direct labor cost and $301,200 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $6,200 (1,600 direct labor hours) and total direct material charges were $14,200. 5. Cost of direct materials placed in production during January totaled $123,000. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,700. 7. Finished goods inventory balance on January 31 was $34,600. What is the cost of goods sold for January? A. $240,560 B. $210,133 C. $235,700 D. $315,700