slove please

Consider Derek's budget information: materials to be used totals $65,600; direct labor totals $199,400; factory overhead totals $391,600; work in process inventory January 1 is $187,200; and work in progress inventory on December 31 is $194,600. The budgeted cost of goods manufactured for the year is a. 5656,600 b. 5194,600 c. 5649,200 d. 5843,800