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:
$$\begin{array} { l | r } \text { Beginning work in process inventory } & \$ 17,900 \\\hline \text { Ending work in process inventory } & 19,300 \\\hline \text { Direct materials } & 147,000 \\\hline \text { Direct labor } & 85,000\end{array}$$ $$\begin{array} { l | r } \text { Beginning work in process inventory } & \$ 17,900 \\\hline \text { Ending work in procests inventory } & 19,300 \\\hline \text { Direct materials } & 147,000 \\\hline \text { Direct labor } & \mathbf { 8 5 , 0 0 0 } \\\hline\end{array}$$
Stellar Corporation's Cost of Goods Manufactured for the year is:

A) $293,700.
B) $313,000.
C) $295,100.
D) $275,800.
E) $296,500.