Consider the information below and determine the amount that was apportioned to production as the cost of manufacturing overheads.

Opening balance of work-in-progress account

R120 000

Closing balance of work-in-progress account

R90 000

Cost of goods manufactured

R950 000

Cost of direct materials transferred to production

R220 000

Cost of direct labour charged to production

R300 000

• A.R400 000
• B.R980 000
• C.R460000
• D.R860 000