Consider Derek's budget information: Materials to be used total $$64,750$; direct labor totals $$198,400$; factory overhead totals $$394,800$; work in process inventory on January $1$ is $$189,100$; and work in progress inventory on December $31$ is $$197,600.$ The budgeted cost of goods manufactured for the year isa. $$1,044,650$b$.$ $$657,950$c$.$ $$649,450$d$.$ $$197,600$