Consider Derek's budget information: materials to be used totals $65,800; direct labor totals $199,900; factory overhead totals $403,700; work in process inventory January 1 is $187,200; and work in progress inventory on December 31 is $192,000. The budgeted cost of goods manufactured for the year is Oa: 5192.000 Ob 5664,600 Oc5856,600 Od 5449800