Un May 1st, the Heidi's Hamburger Joint had a Work-in-Process (WIP) inventory balance of $135,000. Over the next month, it spent $157,500 on direct labour and $148,250 on direct materials. Manufacturing overhead totaled $251,350 for May. On May 31st, the Ending WIP Inventory balance was $500,000. On June 30th, the Ending WIP Inventory balance was $550,000. Select one: a. Total cost of goods manufactured is 192,100 b. Total cost of goods manufactured is 692,100 c. Total cost of goods manufactured is 142,100 d. Total cost of work in process is 192,100