Calculate the cost of goods manufactured using the following information:
Direct materials used: 298,900
Direct labor: 132,400
Total factory overhead: 264,400
General and administrative expenses: 85,900
Selling expenses: 49,200
Work in process inventory, beginning: 118,900
Work in process inventory, ending: 126,300
Finished goods inventory, beginning: 232,500
Finished goods inventory, ending: 239,100
a) 631,700
b) 660,700
c) 688,900
d) 709,600
