The MRY company uses job order costing system and provides you the following data for the current period: Direct materials issued to production: $180,000 Indirect materials issued to production: $16,000 Direct labor cost: $214,000 Manufacturing overhead cost - applied: $226,000 Manufacturing overhead cost - actual: $250,000 There was no beginning and ending work in process and finished goods inventory. The company uses a predetermined overhead rate to apply manufacturing overhead to work in process (WIP) inventory. Based on the above information, what is the cost of goods manufactured of MRY Company? Select one: a. $644,000 b. $604,000 C. $660,000 d. $620,000