The following account balances at the beginning of January were selected from the general ledger of Frozen Juice Manufacturing Company Work in process inventory SO Raw materials inventory $28,500 Finished goods inventory $40,200 Additional data 1 Actual manufacturing overhead for January amounted to 565,500. 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 $250,000 of direct labor cost and $350,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $6,500 (800 direct labor hours and total direct material charges were $14,200 5. Cost of direct materials placed in production during January totaled $123,100. There were no indirect material requisitions during January O A. $204,386 B. $247 860 C. $231,786 D. $275,260