Sales revenue is $725,900, allocated manufacturing overhead is 596,000, actual manufacturing overhead is 5120,900, and cost of goods sold before adjustment is $381,000 What is the actual gross profit? A $320,000 OB. $344,900 O C. $369 800 OD. $224.000 Frozen Juice Manufacturing Company The following account balances at the beginning of January were selected from the general ledger Work in process inventory SO Raw materials inventory $28,500 Finished goods inventory $40,200 Additional data 1 Actual manufacturing overhead for January amounted to $65.500 we 2 Total direct labor cost for January was $63 400 3 The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $250,000 of direct labor cost and $350,000 of manufacturing overhead costs 4 The only job unfinished on January 31 was Job No 151, for which total direct labor charges were $5.500 (800 direct labor hours) and total direct matonal charges foi were $14,200 ictui 5 Cost of direct materials placed in production during January totaled $123 100 There were no indirect material requisitions during January 6. January 31 balance in raw materials inventory was $35,800 arch 7 Finished goods inventory balance on January 31 was $34 800 What is the cost of goods manufactured for January? olie Pro O A $275 260 OB $247 800 C$231,786 OD $204 386 ea