Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 117% of direct labor cost. Selected data concerning the past year's operation of the company are presented below.

January 1

December 31

Direct materials

$71,300

$36,500

Work in process

$61,600

$38,200

Finished goods

$104,600

$93,000

Other information

Direct materials purchases

$298,800

Cost of goods available for sale

$880,600

Actual factory overhead

$242,800

A

The cost of goods sold (before adjustment for under or overapplied overhead) is:

$788,600

$777,000

$787,600

$776,000

$880,600

B

The cost of direct materials used for production is:
$367,800
$368,800
$454,400
$420,000
$410,000