Consider Derek's budget information: materials to be used, 565,500; direct labor, $200,000; factory overhead, 5404,400; work in process Inventory on January 1, $186,800; and work in progress inventory on December 31, $198.000. What is the budgeted cost of goods manufactured for the year? Oa. $198.000 Ob. 5658,700 Oc. 5856,700 Od. 5669.900