Consider Derek's budget information materials to be used totals $63,000; direct labor totals $199,200; factory overhead totals $390, 300, work in process inventory January 1, $188,000; and work in progress inventory on December 31, $191,200. What is the budgeted cost of goods manufactured for the year? a. 5191,200 b. 5839,500 c. 566,100 d. 5651,500