The newly incorporated Pet Toy Company (PTC) manufactures multiple products that are sold to a small number of specialty pet stores. One of its product groups is called Boxers. The company uses the weighted average method of process costing.

The following information relates to Boxers during the company's first period of operations:

Period 1 (first period of operations)

• Started working on 170 new physical units during the period
• Completed and transferred out 150 physical units during the period. These units are ready to be sold to customers.
• The physical units in work in progress at the end of the period were 60% complete with respect to conversion costs.
• 100% of the direct materials are added at the start of the process
• Total cost incurred during the period was $175,000 in direct materials and $81,000 in conversion costs.

The total manufacturing costs incurred by Boxers that were completed and transferred out in Period 1 using the weighted average stock cost flow method is closest to:

Group of answer choices

$229, 441

$229, 412

$256, 000

$235, 412