Please help with this Question #11

Consider Derek's budget information materials to be used totals $64,800, direct labor totals $199,600; factory overhead totals $395,400; work in process inventory January 16 $186,800; and work in progress inventory on December 31 is $196,600. The budgeted cost of goods manufactured for the year is On 5688.00 Ob. 5649.000 O 1845.600 Od. 196,600