Burger Company had the following inventories at the beginning and end of the month of January. January 1 January 31 Finished Goods 125,000 117,000 Work-in-process 235,000 251,000 Direct materials 134,000 124,000 The following additional manufacturing data was available for the month of January. Direct materials purchased $189,000 Purchase returns and allowances 1,000 Transportation in 3,000 Direct labor 300,000 Actual factory overhead 175,000 Burger Company applies factory overhead at a rate of 60% of direct labor cost, and any overapplied or underapplied factory overhead is deferred until the end of the year, December 31. Burger's total manufacturing cost for January was:

Question 3 options:

$671,000

$669,000

$679,000

$681,000