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The following account balances at the beginning of January were selected from the general ledger of Ocean City Manufacturing Company: Work in process inventory $0 Raw materials inventory $28,100 Finished goods inventory $40,600 Additional data: 1. Actual manufacturing overhead for January amounted to $64,600. 2. Total direct labor cost for January was $63,900. 3. The predetermined manufacturing overhead rate is based on direct labor cost. The budget for the year called for $240,000 of direct labor cost and $336,000 of manufacturing overhead costs. 4. The only job unfinished on January 31 was Job No. 151, for which total direct labor charges were $5,600 (800 direct labor hours) and total direct material charges were $14,900. 5. Cost of direct materials placed in production during January totaled $123,700. There were no indirect material requisitions during January 6. January 31 balance in raw materials inventory was $35,600. 7. Finished goods inventory balance on January 31 was $35,000. O A $316,900 *B. $254,320 C. $223,600 XD. $199.100