Alcatraz Corp has the following information:

	Beginning Inventory (1/1)	Ending Inventory (31/12)
Raw Materials Inventory	$20,000	$30,000
Work in Process Inventory	$15,000	$18,000
Finished Goods Inventory	$30,000	$20,000

Additional information for the year is as follows:

Raw materials purchases	$100,000
Direct labour	$75,000
Manufacturing overhead applied	$80,000
Indirect materials	$0

Compute the current manufacturing costs.

Select one:

a.

$245,000

b.

$255,000

c.

$65,000

d.

$68,000