Administrative salaries	$33,000
Depreciation of factory equipment	26,000
Depreciation of delivery vehicles	9,000
Direct labor	69,000
Factory supplies used	13,000
Finished goods inventory, January 1	58,000
Finished goods inventory, December 31	69,000
Factory insurance	16,500
Interest expense	13,000
Factory utilities	15,000
Factory maintenance	8,500
Raw materials inventory, January 1	9,000
Raw materials inventory, December 31	5,000
Raw material purchases	126,000
Rent on factory building	26,000
Repairs of factory equipment	12,500
Sales commissions	38,500
Goods in process inventory, January 1	4,000
Goods in process inventory, December 31	3,000

3.

What is the total amount of manufacturing costs added to Goods In Process during the period?

	$406,000.
	$335,000.
	$402,000.
	$411,000.
	$316,500.