DynaSpa manufactures solar spa heaters and employs a job-order costing system. Beginning raw materials totaled $4,200 and beginning work in process totaled $6,700. Ending work in process totaled $7,700. During October, DynaSpa's transactions and accounts included the following:

Raw materials acquired $91,000

Manufacturing overhead applied 34,000

Direct materials requisitioned and transferred to production 65,400

Cost of goods manufactured 331,000

How much is the amount of the current manufacturing costs?

Group of answer choices

$332,000

$99,400

$430,400

Not enough information is provided