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.

  R980 000

• B.

  R400 000

• C.

  R860 000

• D.

  R460 000