What is the cost of goods manufactured for January?

The following account balances at the beginning of January were selected from the general ledger of Fresh Bagel Manufacturing Company: Work in process inventory Raw materials inventory Finished goods inventory S0 $28,300 $41.000 Additional data: 1. Actual manufacturing overhead for January amounted to $63,900. 2. Total direct labor cost for January was $63,000. eis based on direct labor cost. The budget for the ear called for $252,000 of direct labor cost and $327,600 of manufacturing ow 4 The only job unfinished on January 31 was Job No 151 for which total direct labor charges were $5.400 (900 direct labor hours) and total direct material charges were $14.600 ad costs. 5. Cost of direct materials placed in production during January totaled $123,600. There were no indirect material requisitions during January. 6. January 31 balance in raw materials inventory was $35,900. 7. Finished goods inventory balance on January 31 was $35,400. O A $208.042 O B. $235,062 O c. $241,480 O D. $268,500