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 under normal costing. Selected data concerning the past year's operation of the company are presented below.

The total manufacturing costs for the year are:

Selected Answer:$867,000.

Answers:$850,000.

$348,000.

$867,000.

$835,000.

$811,000.

I need detailed calculation steps and explain it.