Current information for the Stellar Corporation follows:

Beginning work in process inventory	$	31,900
Ending work in process inventory		33,300
Direct materials used		161,000
Direct labor used		99,000
Total factory overhead		77,100

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

Multiple Choice

• $337,100.

• $338,500.

• $369,000.

• $303,800.

• $335,700.