The following account at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company:

Work in process inventory $0

Raw materials Inventory $28,300

Finished good inventory $40,200

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Additional data: . Actual manufacturing overhead for January amounted to S67,300. 2. Total direct labor cost for January was $63,400. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $255,000 of direct labor cost and $382,500 of manufacturing overhead costs 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $6,000 (1,500 direct labor hours) and total direct material charges were $14,400. 5. Cost of direct materials placed in production during January totaled $123,100. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,800. 7. Finished goods inventory balance on January 31 was $35,300 What is the cost of goods manufactured for January? A. $252,200 OB. $228,767 O c. $281,600 OD, $199,367