Hello, this is from Cengage. Plz check for me. thanks

Consider Derek's budget information: materials to be used, $62,600; direct labor, $199,100; factory overhead, $398,600; work in process inventory on January 1, $187,600; and work in progress inventory on December 31, $195,100. What is the budgeted cost of goods manufactured for the year?

a.$660,300

b.$652,800

c.$847,900

d.$195,100

With this when applying the method i got A.

Use the information below for Flushing Company to answer the question that follow.

Below is budgeted production and sales information for Flushing Company for the month of December.

Product XXXProduct ZZZEstimated beginning inventory29,500 units17,200 unitsDesired ending inventory36,000 units14,900 unitsRegion I, anticipated sales322,000 units253,000 unitsRegion II, anticipated sales192,000 units146,000 unitsThe unit selling price for product XXX is $4 and for product ZZZ is $14.

Budgeted sales for the month are

a.$12,782,000

b.$8,792,000

c.$7,642,000

d.$3,652,000

This i use the left to right or 2 to 1 when calculating. I got B