Assume the Following Data for Graham Services,an Architecture Firm,for February

Multiple Choice

Assume the following data for Graham Services,an architecture firm,for February: $$\begin{array} { l r } \text { Bepring materials inventory } & \$ 20,000 \\\text { Beginning wark-in-process inventary } & 40,000 \\\text { Ending work-in-process inventary } & 50,000 \\\text { Ending materials inventory } & 10,000 \\\text { Actual overhead costs } & 100,000 \\\text { Direct materials used } & 60,000 \\\text { Direct labour } & 200,000\end{array}$$ What is the cost of services sold for February?

A) $330,000
B) $350,000
C) $360,000
D) $370,000