Calculate the Cost of Goods Manufactured Using the Following A) $772,600

Multiple Choice

Calculate the cost of goods manufactured using the following
information: $\begin{array} { l c } \text { Direct materials } & \$ 298,500 \\\text { Direct labor } & 132,000 \\\text { Factory overhead costs } & 264,000 \\\text { General and administrative expenses } & 85,500 \\\text { Selling expenses } & 48,800 \\\text { Work in Process inventory, January } & 1118,500 \\\text { Work in Process inventory, December 31 } & 125,900 \\\text { Finished goods inventory, January 1 } & 232,100 \\\text { Finished goods inventory, December 31 } & 238,700\end{array}$

A) $772,600.
B) $701,900.
C) $680,500.
D) $687,100.
E) $674,600.