QUESTION 1 Brunson Manufacturing began operations in 2019 and provides the following summary of direct costs incurred during 2019 on customer orders: Job Direct Costs Number Materials Labor Job status at 12/31/2019 544 $15,000 $1,650.00 Finished and delivered 545 $23,100 $24,625.00 Finished and delivered 546 $7,500 $8,250.00 Finished and unsold 547 $4,290 $4,750.00 Finished and delivered 548 $33,000 $36,300.00 Unfinished 549 $24,600 $12,000.00 Finished and unsold 550 $14,610 $16,375.00 Unfinished 551 $22,200 $24,500.00 Finished and delivered 552 $3,600 $4,000.00 Finished and unsold 553 $900 $1,100.00 Unfinished $148,800 $133,550 Brunson pays $6 per pound to purchase direct materials and pays direct laborers a wage of $25 per hour. The company applies overhead using a cost driver of pounds of direct materials and writes off any over/under applied overhead using the method covered in class. For 2019, Brunson budgeted the following: MOH of $84,800, 26,500 pounds of direct materials and 5,300 hours of direct labor. Consider the above information and select the answer below that shows Brunson's 2019 cost of goods manufactured. If applicable, round intermediate calculations to 2 decimals and final answers to the nearest $1. A. $231,121 B. None of the answer choices provided are correct. C. $180,065 OD D. $233,553 O E. $264,865