Current Information for the Stellar Corporation Follows Stellar Corporation's Cost of Goods Manufactured for the Year Is

Multiple Choice

Current information for the Stellar Corporation follows: $\begin{array}{lr}\text { Beginning work in process inventory } & \$ 17,900 \\\text { Ending work in process inventory } & 19,300 \\\text { Direct materials used } & 147,000 \\\text { Direct labor used } & 85,000 \\\text { Total factory overhead } & 63,100\end{array}$
Stellar Corporation's cost of goods manufactured for the year is:

A) $295,100.
B) $296,500.
C) $313,000.
D) $275,800.
E) $293,700.