The following account balances at the beginning of January were selected from the general ledger of Ocean City Manufacturing? Company:

Work in process inventory	?$0
Raw materials inventory	$ 28 comma 000$28,000
Finished goods inventory	$ 41 comma 000$41,000

Additional? data:

1. Actual manufacturing overhead for January amounted to

$ 63 comma 900$63,900.

2. Total direct labor cost for January was

$ 63 comma 400$63,400.

3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for

$ 250 comma 000$250,000

of direct labor cost and

$ 350 comma 000$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 comma 200$6,200

?(1 comma 4001,400

direct labor? hours) and total direct material charges were

$ 14 comma 200$14,200.

5. Cost of direct materials placed in production during January totaled

$ 123 comma 400$123,400.

There were no indirect material requisitions during January.6. January 31 balance in raw materials inventory was

$ 35 comma 000$35,000.

7. Finished goods inventory balance on January 31 was

$ 35 comma 200$35,200.

What is the cost of goods manufactured for? January?

A.

$ 275 comma 560$275,560

B.

$ 232 comma 086$232,086

C.

$ 246 comma 480$246,480

D.

$ 203 comma 006