Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period:

Beginning Work in Process Inventory $$18,750$

Ending Work in Process Inventory $22,500$

Beginning Materials Inventory $12,000$

Ending Materials Inventory $10,500$

Materials Purchased $153,750$

Direct Labor $48,750$

Indirect Labor $15,000$

Indirect Materials Used $41,250$

Factory Rent $26,250$

Factory Utilities $11,250$

Office Supplies $7,500$

Administrative Salaries $78,750$

Assuming that all manufacturing overhead was applied to Work in Process inventory, Cost of Goods Manufactured for the period was:

Select one:

a$.$

$$275,250$

b$.$

$$252,750$

c$.$

$$93,750$

d$.$

$$257,750$

e$.$

$$162,750$