Current information for the Stellar Corporation follows:

Beginning work in process inventory	$ 23,900
Ending work in process inventory	25,300
Direct materials used	153,000
Direct labor used	91,000
Total factory overhead	69,100

Stellar Corporation's cost of goods manufactured for the year is:

Multiple Choice

• $313,100.

• $311,700.

• $314,500.

• $287,800.

• $337,000.