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The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company: Additional data: 1. Actual manufacturing overhead for January amounted to $62,300. 2. Total direct labor cost for January was $63,100. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $255,000 of direct labor cost and $382,500 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $6,000(1,500 dirert lahnr hnutel and tntal dirert material rhampe ware $147nn A. $15,250 overallocated B. $15,250 underallocated C. $32,350 overallocated D. $32,350 underallocated Apple Valley Corporation uses a job cost system and has two production departments, A and B. Budgeted manufacturing costs for the year are: The actual material and labor costs charged to Job \#432 were as follows: A. $14,400 B. $28,400 C. $18,000 D. $14,000 The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company: Additional data: 1. Actual manufacturing overhead for January amounted to $64,300. 2. Total direct labor cost for January was $63,600. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $252,000 of direct labor cost and $327,600 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $6,100(1,200 A. $235,623 B. $269,380 C. $240,950 D. $207,193 Additional data: 1. Actual manufacturing overhead for January amounted to $64,300. 2. Total direct labor cost for January was $63,600. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $252,000 of direct labor cost and $327,600 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Jjob No, 151, for which total direct labor charges were $6,100(1,200 direct labor hours) and total direct material charges were $14,400. 5. Cost of direct materials placed in production during January totaled $123,100. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,100. 7. Finished goods inventory balance on January 31 was $35,400. What is the cost of goods manufactured for January? A. $235,623 B. $269,380 C. $240,950 D. $207,193