Arturo Manufacturing, Inc. provided the following information for the year: Beginning Balance Work-in-Process Inventory$151,000 Ending Balance Work-in-Process Inventory Beginning Balance-Direct Materials Ending Balance-Direct Materials Purchases Direct Materials Direct Labor Indirect Materials Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance 63,000 268,000 52,200 133,000 70,120 53,850 131,000 73,000 73,800 O A. $765,570 B. $838,570 O C. $750,570 OD. $901,570