Stephenson Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer data. Cost of Goods Sold Work-in-Process Inventory, Beginning Work-in-Process Inventory, Ending Selling and Administrative Expense Finished Goods Inventory, Ending Finished Goods Inventory, Beginning Direct Materials Purchased Factory Overhead Applied Operating Income Direct Materials Inventory, Beginning Direct Materials Inventory, Ending Cost of Goods Manufactured Direct Labor $388,000 32,000 42,400 53,600 16,200 ? 179,800 124,000 26,400 20,400 6,400 348,000 61,000 The CFO of Stephenson Company has asked you to recalculate the following accounts and report to him by week's end. What should be the amount of total manufacturing cost? $390,400. $405,800. $358,400. $348,400