Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $202,800 of raw materials on credlt, Issued materials to production of $199,000 of which $31,200 were Indirect. Minstrel Incurred a factory payroll of $152,400, pald in cash, of which S predetermined overhead application rate of 150% of direct labor cost. Minstrel's beginning and ending work in Process Inventory are $15,900 and $27800 respectively. Compute the cost of product transferred to Finished Goods Inventory: 41.200 was Indirect labor. Minstrel uses a O $570100. O $449,20o O $42140o O $433,900o. $423,400