Maclver Company The following information has been taken from the cost records of Maclver Company for the past year: Raw material used in production $326 Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 60% of direct labor cost) 686 Cost of goods available for sale 826 25 Selling and Administrative expenses Inventories Beginning Ending Raw Material $75 $85 Work in Process 80 30 Finished Goods 90 110 Refer to Maclver Company. Direct labor cost charged to production during the year was Select one: a. $216. b. $225. c. $360. d. $135.