ractice Ch 15: Managerial Accounting ed for Sully Enterprises for fise year 2015. He has accumulated the following values. Beginning work in process inventory, $45,681 Ending work in process inventory, $55,374 Beginning raw materials inventory, $94,782 Ending raw materials inventory, $85,377 Raw materials purchased, $1,487,237 Delivery vehicle purchased, $28,649 282,100 man-hours of factory labor at $21.50/hour 18,600 man-hours of factory oversight labor at $32.40/hour Administrative salaries, $495,000 Factory utilities, $22,300 Factory depreciation, $12,400 Factory repairs, $64,450 What value should Jacques find for the cost of goods manufactured? A $7,651,249 B $8,777,538 C $8,282,538 D $8,253,889