Muscat Corporation has the following cost records for January 2019. Indirect factory labor 14,300 Factory utilities Raw materials purchases 152,500 Factory repairs Raw materials inventory 1/1/2019 16,700 Depreciation factory equipment 10.100 12,600 9,440 175,600 8.360 Raw materials inventory, 1/31/19 Work in process, 1/1/2019 Work in process, 1/31/19 Finished goods, 1/1/19 Finished goods, 1/31/19 22,800 Direct labor 18,400 Factory insurance 25,200 Adv ing costs 5,000 Sales commissions 7,500 Cost of shipping 5,000 3,500 2.500 What is the cost of goods manufacturing for 2019: Select one: a. 395,200 b. 370,000 c. 376,800 d. 376,000 No