Minstrel Manufacturing Uses a Job Order Costing System

Multiple Choice

Minstrel Manufacturing uses a job order costing system.During one month Minstrel purchased $198,000 of raw materials on credit;issued materials to production of $195,000 of which $30,000 were indirect.Minstrel incurred a factory payroll of $150,000,paid in cash,of which $40,000 was indirect labor.Minstrel uses a predetermined overhead rate of 150% of direct labor cost.The total manufacturing costs added during the period are:

A) $440,000.
B) $470,000.
C) $500,000.
D) $570,000.
E) $540,000.