Zoolander Inc. manufacturers high end fashion accessories and has provided the following data for the latest quarter ended March 31st:

Beginning Inventory for Raw Materials	$60,000
Ending Inventory for Raw Materials	$45,600
Beginning Inventory for Work in Process	$90,000
Ending Inventory for Work in Process	$101,000
Beginning Inventory for Finished Goods	$49,000
Ending Inventory for Finished Goods	$51,000
Purchases of Raw Materials	$42,000
Wages paid to assembly line workers	$116,000
Wages paid to factory supervisor	$32,000
Property insurance paid on factory	$5,300
Utilities for the factory	$9,400
Indirect materials used in production	$3,900
Sales Revenue	$525,000
General & Administrative Expenses	$135,000

Calculate cost of goods manufactured for Zoolander Inc.'s first quarter. (Assume that indirect materials are not included in Raw Materials Inventory.)

A

$197,600

B.

$208,100

C.

$215,600

D.

$212,000