Consider Derek's budget information: materials to be used, $65,700; direct labor, $199,500; factory overhead, $402,300; work in process inventory on January 1,$186,300; and work in process inventory on December 31,$191,900, What is the budgeted cost of goods manufactured for the year? a. 5661.900 b. $191.900 0. 5853000 d. 5667,500