Compute the current manufacturing costs. Please explain how to find the answer.

McGown Corp has the following information Beginning Ending Inventory Inventory Raw Materials Inventory Work in Process Inventory Finished Goods Inventory $ 23,900 38,700 $ 15100 27,000 $ 37000 $ 28,900 Additional information for the year is as follows Raw materials purchases Direct labor Manufacturing overhead applied Indirect materials $ 101900 $ 83,800 $ 88,500 0 Compute the current manufacturing costs O $92,900 O $259,40o O $71700 O $274.20o