Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $189,000 of raw materials on credit; issued materials to production of $214,000 of which $11,000 were indirect. Minstrel incurred a factory payroll of $158,000, of which $21,000 was indirect labor. Minstrel uses a predetermined overhead rate of 150% of direct labor cost. The total manufacturing costs added during the period is:

a.

$609,000.

b.

$577,000.

c.

$545,500.

d.

$598,000.

e.

$556,500.