Minstrel Manufacturing uses a job order costing system. During the month, Minstrel purchased $$220,800$ of raw materials on credit; issued materials to production of $$214,000$ of which $$35,700$ were indirect. Minstrel incurred a factory payroll of $$161,400,$ of which $$45,700$ was indirect labor. Minstrel uses a predetermined overhead application rate of $150\%$ of direct labor cost. Minstrel's beginning and ending Work in Process Inventory are $$17,400$ and $$30,800$ respectively. Compute the cost of jobs transferred to Finished Goods Inventory.

Multiple Choice

$$454,900.$

$$613,600.$

$$454,150.$

$$483,700.$

$$452,900.$