Rayfield Company's Management Accountant Collected the Following Inventory and Transaction

Rayfield Company's management accountant collected the following inventory and transaction data for the month: $\begin{array}{lll}\text { Inventories }& \text { Ending }& \text { Beginning }\\\text { Direct materials } & \$ 220 & \$ 190 \\\text { Work in process } & 160 & 140 \\\text { Finished goods } & 190 & 220\end{array}$ The cost of goods available for sale was $1,370. Total manufacturing costs assigned to work in process during the month was $1,170. Manufacturing overhead was $334; and direct materials used were $386.
Cost of jobs completed for the month was:

A) $1,170
B) $1,310
C) $1,190
D) $1,150