McGown Corp has the following information: Beginning Ending Inventory Inventory (1/1) Raw Materials Inventory Work in Process Inventory Finished Goods Inventory (12/31) $ 25,300 $ 39,100 $ 24,100 $ 26,600 $ 39,000 $ 21,900 Additional information for the year is as follows: $ 106,100 $ 81,600 $ 87,000 $ Raw materials purchases Direct labor Manufacturing overhead applied Indrect materials Compute the current manufacturing costs. $88,500 O $87,500 $260,900 $274,700