Walters Co The Total Material Cost (Rounded)is:
A) $293,325

Multiple Choice

Walters Co.has provided the following information for last year:
$$\begin{array} { | l | r | l | } \hline \text { Gallons input } & ? ? ? & \\\hline \text { Labor costs } & 10,000 & @ \$ 20 \mathrm { hr } \\\hline \text { Overhead costs } & \$ 250,000 & \\\hline \text { Gallons finished } & 16,000 & \begin{array} { l } @ \text { selling price of } \\\$ 55 \text { gallon }\end{array} \\\hline \begin{array} { l } \text { Total factor } \\\text { productivity }\end{array} & 1.1733 & \\\hline\end{array}$$ The total material cost (rounded) is:

A) $293,325.
B) $582,500.
C) $300,021.
D) $200,000.