Assume the following information pertaining to Cub Company: Ending work in process $89,800 Beginning work in proces $106,400 Direct materials use d $88,800 Conversion costs $239,300 Prime costs $211,200 s0 $50,000 $100,000 $150,000 $200,000 $250,000 $300,000 Total manufacturing cost is calculated to be: $344,700 $88,800 $122,400 $328,100 $116,900