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

Current information for the Stellar Corporation follows: $$\begin{array} { | l | r | } \hline \text { Beginning work in process inventory } & \$ 17,900 \\\hline \text { Ending work in process inventory } & 19,300 \\\hline \text { Direct materials } & 147,000 \\\hline \text { Direct labor } & 85,000 \\\hline \text { Total factory overhead } & 63,100\\\hline \end{array}$$ 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.