Kapanga Manufacturing Corporation uses a job-order cesting system and started the month of October with a zero balance in its work in process and finished goods inventory accounts. During October, Kaponga worked on three jobs and incurred the following direct costs on those jobs Kapanga applies manufacturing overhead at a rate of 1505 of direct labor cost. During Octeber, Kapanga completed lobs B18 and B19 and sold Jab B19. How much is Kapmen's cost of goods manufactured for October? 582000 545000 50000 580000