Richards Company The Following Information Has Been Taken from the Cost Records

Multiple Choice

Richards Company
The following information has been taken from the cost records of Richards Company for the past year:
Raw material used in production                                                $326
Total manufacturing costs charged to production during            686
the year (includes direct material, direct labor, and
overhead equal to 60% of direct labor cost)
Cost of goods available for sale                                                  826
Selling and Administrative expenses                                           25

A) $135.
B) $216.
C) $225.
D) $360.