Consider the following information: direct materials used totaled $134,400; direct labor amounted to $396,800; overhead was computed to be $789,600; Work in Process Inventory on January 1, 2010, was $378,200; and Work in Process Inventory on December 31, 2010, was $385,200. What was the cost of goods manufactured? a. $1,327,800 b. $1,313,800 c. $1,320,800 d. $2,084,200