Calculate the cost of goods manufactured using the following information: Direct martials 298500 Goods in process, January 1 1118500 125900 Goods in process, December 31 factory overhead cost 264000 Direct labor 132000 General and administrative expenses 85500 Selling expenses 48800 Finished goods inventory, January 1 232100 Finished goods Inventory, December 238700 37 0 a $674,600. O b. $701,900 O $680,500 Od $772,600 O e S687.100