Samo Co. incurred the following costs during the quarter:

Raw materials used in production		$32,000
Marketing materials used by sales staff		$14,000
Wages of factory workers		$91,000
Salaries of sales staff		$291,000
Depreciation on factory and production equipment		$52,000
Depreciation on headquarters building		$32,000
Manufacturing overhead		$72,000

How much of these costs would have been recorded in Samo's Work in Process Inventory account during the quarter?

$247,000

$279,000

$195,000

$188,000

$552,000