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 year's operation of the company are presented below.

Direct Materials January 1 = $77,000 Direct Materials December 31 = 40,000

WIP January 1 = 66,000 WIP December 31 = 42,000

Finished Goods January 1 = 115,000

Finished Goods December 31 = 100,000

Other Information:

Direct Materials Purchased = $324,000

Cost of Goods Available for Sale = 950,000

Actual Factory Overhead = 260,000

The total manufacturing costs for the year are:

A-)$850,000. B-) $348,000. C-) $867,000. D-) $835,000. $811,000.