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	$	383,000
Work-in-Process Inventory, Beginning		30,750
Work-in-Process Inventory, Ending		40,900
Selling and Administrative Expense		51,350
Finished Goods Inventory, Ending		15,450
Finished Goods Inventory, Beginning		?
Direct Materials Purchased		174,300
Factory Overhead Applied		125,950
Operating Income		23,650
Direct Materials Inventory, Beginning		18,900
Direct Materials Inventory, Ending		6,150
Cost of Goods Manufactured		350,650
Direct Labor		47,800

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?

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. $383,000 30,750 40,900 51,350 15,450 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 174,300 125,950 23,650 18,900 6,150 350,650 47,800 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? Multiple Choice $406.700. $350.800 $360,800. O $391.550 O