Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 125% of direct labor cost. Selected data concerning the past years operation of the company are presented below January 1 December 31 95,000 58,000 60,000 118,000 Direct materials Work in process Finished goods Other information Direct materials purchases Cost of goods available for sale Actual factory overhead costs 84,000 133,000 342,000 986,000 278,000 The total manufacturing costs for the year are Multiple Choice $903,000 $366,000 $868,000. $829,000 $853,000