Lots of Stuff Company reports the following data for its first year of operation.

Work in process inventory, beginning	0
Work in process inventory, ending	141,000
Direct materials used	110,300
Direct Labor	136,000
Manufacturing overhead	185,200
Finished goods inventory, beginning	0
Finished goods inventory, ending	90,100

What are the total manufacturing costs to account for?

a.)246300

b.)200400

c.)431500

d.)136000