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	$153336
	Direct materials issued to production	64194
	Indirect materials issued to production	12713
	Actual manufacturing overhead	144138
	Applied manufacturing overhead	181786

The companys beginning and ending work in process inventory balances for April 20x6 were $19418 and $31228, respectively. What was the cost of goods manufactured for April 20x6?

Select one:

a. $349858

b. $400219

c. $362571

d. $387506