Here are selected data for Saddle Corporation: Cost of materials purchases on account $68,500 Cost of materials requisitioned (includes $4,600 of indirect) $51,500 Direct labor costs incurred $77,600 Manufacturing overhead costs incurred, including indirect materials $97,700 Cost of goods manufactured $223,900 Cost of goods sold $151,200 Beginning raw materials inventory $15,300 Beginning work in process inventory $30,300 Beginning finished goods inventory $33,700 Predetermined manufacturing overhead rate (as % of direct labor cost) 120% A. $24,500 B. $50,400 C. $35,380 D. $24,020