The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company Work in process inventory Raw materials inventory Finished goods inventory $0 $28,800 $40,700 Additional data: 1. Actual manufacturing overhead for January amounted to $64,900. 2. Total direct labor cost for January was $63,300. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $240,000 of direct labor cost and $336,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,700 (1,200 direct labor hours) and total direct material charges were $14,500. 5. Cost of direct materials placed in production during January totaled $124,000. There were no indirect material requisitions during January O A. $224,700 B. $253.140 OC. $200,429 OD. $317,000 Finished goods inventory $40,700 Additional data: 1. Actual manufacturing overhead for January amounted to $64,900. 2. Total direct labor cost for January was $63,300. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $240,000 of direct labor cost and $336,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,700 (1,200 direct labor hours) and total direct material charges were $14,500. 5. Cost of direct materials placed in production during January totaled $124,000. 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 unadjusted cost of goods sold for January? O A. $224,700 B. $253,140 OC. $200,429 OD. $317,000