The following account balances at the beginning of July were selected from the records of Naturo Manufacturing Company: Additional data: 1. Actual manufacturing overhead for July amounted to $62,900. 2. Total direct labor cost for July was $63,600. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $248,000 of direct labor cost and $322,400 of manufacturing overhead costs. 4. The only job unfinished on July 31 was Job No. 151 , for which total direct labor charges were $5,800 (1,400 direct labor hours) and total direct material charges were $15,000. 5. Cost of direct materials placed in production during July totaled $123,700. There were no indirect material requisitions during July. 6. July 31 balance in raw materials inventory was $35,000. 7. Finished goods inventory balance on July 31 was $35,200. What is the cost of goods manufactured for July? $207,883 $241,640 $236,223 $269,980