The Details of Tom & Harry Inc

The details of Tom & Harry Inc. for a particular process are shown below:
The cost of units in beginning Work-in-Progress (WIP) Inventory is $78,000, and in the ending WIP Inventory is $60,000. During the current period, the incurred costs of Direct Materials (DM) , Direct Labor (DL) , and Manufacturing Overheads (MOH) were $200,000, $80,000, and $40,000 respectively. Considering the given data, what will the Cost of Goods Manufactured (COGM) be?

A) $302,000
B) $338,000
C) $350,000
D) $404,000