Minstrel Manufacturing uses a job order costing system. During one month Minstrel purchased $195,000 of raw materials on credit; issued materials to production of $208,000 of which $17,000 were indirect. Minstrel incurred a factory payroll of $152,000, paid in cash, of which $27,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The total manufacturing costs added during the period are:

$520,500.

$571,000.

$588,000.

$544,000.

$503,500.

References