The following information applies to the Keystone Manufacturing Company for the Month Ended March 31. Work in Process March 1 was $2,500 Work in Process March 31 was $4,000 Direct Materials Used were $92,000 Manufacturing overhead was $220,000 Sales Manager Salary was $60,000 Direct Labor was $75,000 What is the Total Cost of Goods Manufactured for the month ended March 31? A) $389,500 B) $445,500 C) $310,500 D) $385,500.