Use the following information for Acme, Inc., as of December 31

What is the correct amount of cost of goods manufactured?

A $398,500.

B $386,000.

C $309,000.

D $306,000.

E $296,500.

AdministrativesalariesDepreciationoffactoryequipmentDepreciationofdeliveryvehiclesDirectlaborFactorysuppliesusedFinishedgoodsinventory,January1Finishedgoodsinventory,December31FactoryinsuranceInterestexpenseFactoryutilitiesFactorymaintenanceRawmaterialsinventory,January1Rawmaterialsinventory,December31RawmaterialpurchasesRentonfactorybuildingRepairsoffactoryequipmentSalescommissionsGoodsinprocessinventory,January1Goodsinprocessinventory,December31$32,00025,0009,00068,00012,00057,00068,00015,50012,00014,0007,5008,0004,000125,00025,00011,50037,5003,5002,000