Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $200,400 of raw materials on credit; issued materials to production of $197,000 of which $30,600 were indirect. Minstrel incurred a factory payroll of $151,200, of which $40,600 was indirect labor. Minstrel uses a predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $15,700 and $27,400 respectively. Compute the cost of jobs transferred to Finished Goods Inventory. Multiple Choice O $564,300. $444,600. O O $417,200 O $431,200. O $419,200