The following information has been taken from the cost records of Maclver Company for the past year: \begin{tabular}{l|r|} Raw material used in production & $326 \\ \hline Total manufacturing costs charged to production during the year (includes direct material, direct labor, and overhead equal to 60% of direct labor cost) & 686 \\ \hline Cost of goods available for sale & 826 \\ \hline Selling and Administrative expenses & 25 \\ \hline \end{tabular} Refer to Maciver Company. Cost of Goods Manufactured was Select one: a. $766. b. $736. c. $716. d. $636