Consider Derek's budget information: materials to be used totals $65,000, direct laber totals $200,900 factery overtead totals $36,700; work in process inventory January 1, $1.e,200; and work in progress Inventery on December 31, 8196,000. w is the budgeted cost of goods manufactured for the year? . $653.900 Ob. $850,800 . t662,600 Od. $196,900