Deco Corporation uses a job costing system. On January? 1, Deco corporations work in process inventory account had a balance of $ 75100. During the? year, materials requisitioned for use in production amounted to $ 120800?, of which $ 82400 represented direct materials. Factory wages for the period were $ 231100?, of which $ 219100 were for direct labor. Manufacturing overhead is allocated on the basis of 85?% of direct labor cost. Actual overhead cost for the year was $ 125000. Jobs costing $ 336400 were completed during the year.

A.$156000

B. $226435

C. $427000

D. $177780