Phillis Ltd. uses a job order costing system that applies manufacturing overhead to work in process using a predetermined annual overhead rate. During April 20x6, the companys transactions included the following: Direct labour costs $155038 Direct materials issued to production 66780 Indirect materials issued to production 12074 Actual manufacturing overhead 146458 Applied manufacturing overhead 191885 The companys beginning and ending work in process inventory balances for April 20x6 were $16966 and $33312, respectively. What was the cost of goods manufactured for April 20x6? Select one:

a. $364004 b. $351930 c. $397357 d. $409431