Assume that a company makes only one product, maintains no beginning or ending inventories, and uses a standard costing system. The standard cost card for that product is shown below: Direct materiala Direct labor Pixed manufacturing overhead Standard Quantity OF Hours 3 pounds 2 hours 2 hours Standard Price Or Rate $13.00 per pound $16.00 per hour $ 8.00 per hour Standard Cust $39.00 $32.00 $16.00 direct laborers The company purchased 22,000 pounds of direct materials from its supplier at a cost of $12.50 per pound. The company used 22.000 pounds of direct material to start and complete 7800 units of finished goods during the period. worked 16,000 hours and were paid a total of $248,000. Based on this information, the total increases recorded in the Work in Process account related to all of the company's manufacturing costs would be: Multiple Choice $647800 $678600 oooo $654,700 $667400