The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company: Work in process inventory SO Raw materials inventory $28.900 Finished goods inventory $40.800 Additional data: 1. Actual manufacturing overhead for January amounted to $63,000. 2. Total direct labor cost for January was $63,200. 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 $6200 (1300 direct labor hours) and total direct material charges were $14,300. 5. Cost of direct materials placed in production during January totaled $123,900. There were no indirect material requisitions during January 6. January 31 balance in raw materials inventory was $35,700. 7. Finished goods inventory balance on January 31 was $34,900. What is the cost of goods sold for January? O $317,200 O $226,500 O $201,571 O $252,300