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Given the following​ information, determine the cost of goods manufactured. Direct Labor Incurred $ 60000 Manufacturing...

Given the following​ information, determine the cost of goods manufactured.

Direct Labor Incurred $ 60000

Manufacturing Overhead Incurred $174000

Direct Materials Used $152000

Finished Goods​ Inventory, Jan. 1 $198000

Finished Goods​ Inventory, Dec. 31 $96500 ​

Work-in-Process Inventory, Jan. 1 $220500

​Work-in-Process Inventory, Dec. 31 $108000

A. $ 386000

B. $ 278000

C. $ 498500

D. $ 186500

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