Current information for the Stellar Corporation follows: Beginning work in process inventory: $36,900 Ending work in process inventory: 38,300 Direct materials used: 166,000 Direct labor used: 104,000 Total factory overhead: 82,100 Stellar Corporation's cost of goods manufactured for the year is:A. $353,500. B. $352,100. C. $350,700. D. $313,800. E. $389,000.
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