Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period: Beginning Work in Process Inventory Ending Work in Process Inventory Beginning Materials Inventory Ending Materials Inventory Materials Purchased Direct Labor Indirect Labor Factory Rent $25,000 $30,000 $16,000 $14,000 $205,000 $65,000 $20,000 $35,000 Utilities (Rent and Utilities relate to production facilities) $15,000 Office Supplies Administrative Salaries $10,000 $105,000 Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was: a. $217,000 b. $125,000 c. $342,000 d. $367,000 e. None of the above.