Maplewood Company Reported Manufacturing Overhead of $300,000 with the Company's

Multiple Choice

Maplewood Company reported manufacturing overhead of $300,000 with the company's year-end balance sheet revealing work in process and finished goods of $80,000 and $150,000, respectively. If supplemental information disclosed raw materials used in production of $70,000, direct labour of $130,000, and beginning work in process of $30,000, the company's cost of goods manufactured have been:

A) $150,000.
B) $380,000.
C) $450,000
D) $550,000.
E) $610,000.