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,of which $40,000 was indirect labor.Minstrel uses a predetermined overhead application rate of 150% of direct labor cost.
-Minstrel's beginning and ending Work in Process Inventory are $15,500 and $27,000 respectively.Compute the cost of jobs transferred to Finished Goods Inventory.

A) $558,500.
B) $440,000.
C) $413,000.
D) $428,500.
E) $415,000.