Budget Direct Labour Costs $360,000 Direct Labour Hours Overhead Costs 25,000 $600,000 Ending $ 20,000 $ 35,000 Actual $420,000 Beginning Work in Progress $ 14,000 26,500 $693,000 Finished Goods Materials $31,000 $ 0 $ Overhead is allocated on Direct Labour costs using Normal Costing Materials Purchased during the year were $208,000. All materials are Direct Materials. 9. What is the Cost of Goods Manufactured? A. 1,299,997 B. 1,300,000 C. 1,310,000 D. 1,318,000 E. 1,322,000 0