Border Designs manufactures custom tiles and applies job-order costing. The following information relates to the fiscal year ending December 31, 2011. Beginning balance in Raw Materials Inventory $ 12,500 Purchases of uw material 189,000 Ending balance in Raw Materials Inventory 14.300 Beginning balance in Work in Process 24.500 Ending balance in Work in Process 23.100 Direct labor cost 89,700 Manufacturing overhead applied 65,300 Actual manufacturing overhead 64,100 Beginning balance in Finished Goods 28.900 Ending balance in Finished Goods 24,300 Sales 432,000 Selling expenses 120,000 General and administrative expenses 86.000 How much is cost of goods sold? $343,600 a. $371,300 b. OC $350,000 $348,200 Od