Consider Derek's budget information: Materiais to be used total $63,600; direct labor totals $200,400; factory overhead totals $399,700; work in process inventory on January 1 is $185,300; and work in progress inventory on December 31 is $192,900. The budgeted cost of goods manufactured for the year is a. 5849,000 b. 5192,900 c. 5663,700 d. $656,100