Minstrel Manufacturing uses a job order costing system. During one month, Minstrel purchased $214,800 of raw materials on credit; issued materials to production of $209,000 of which $34,200 were indirect. Minstrel incurred a factory payroll of $158,400, of which $44,200 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 $16,900 and $29,800 respectively. Compute the cost of product transferred to Finished Goods Inventory: Multiple Choice $599,100. $472,200. $442,400. $447,400. $444,400.