Consider Derek's budget information: Materials to be used total $$63,100$; direct labor totals $$198,800$; factory overhead totals $$397,600$; work in process inventory on January $1$ is $$189,600$; and work in progress inventory on December $31$ is $$196,900.$ The budgeted cost of goods manufactured for the year is

a$.$ $$659,500$

b$.$ $$652,200$

c$.$ $$849,100$

d$.$ $$196,900$