SO Work in process inventory Renataventory Fished goods ventory $28.800 540700 A ng data 1 Actual manufacturing overhead for January amounted to $68 500 2 Total direct labor cost for January was $63 800 3. The predetermined manufacturing overhead rates based on direct labor cost. The budeat for the year called for $20000 of direct labor cost and $336,000 of manufacturing overhead costs 4 The only obunished on January 31 was Job No. 151. for which total direct labor charges were $6.000 1900 direct labor hours and total direct material charges were $14.600 5 Cost of direct materials placed in production during m y totaled $124,000. There were no indirect material requisitions during January 6. January 31 balance in raw materials inventory was $36.000 7 Finished goods inventory balance on January 31 was $35.200 What is the adjusted cost of goods sold for January? OA $220.000 OB 5253.620 OC 5196014 D. $317.800