Hard Walks Inc How Much Is Cost of Goods Manufactured for June?
A)

Hard Walks Inc. designs and builds custom sidewalks and employs a job-order costing system. During June, the company's transactions and accounts included the following: $\begin{array}{lr}\text { Raw materials purchased } & \$ 282,000 \\\text { Direct materials used in production } & 290,000 \\\text { Raw materials inventory, beginning } & 11,400 \\\text { Corporate administrative costs } & 22,500 \\\text { Selling expenses } & 16,500 \\\text { Sales } & 389,000 \\\text { Total manufacturing overhead applied } & 45,300\\\text { Total manufacturing overhead incurred } & 49,100 \\\text { Finished goods, beginning } & 21,400 \\\text { Work in process inventory, beginning } & 31,800 \\\text { Work in process inventory, ending } & 28,700 \\\text { Direct labor cost incurred } & 42,300 \\\text { Finished goods, ending } & 23,500\end{array}$ How much is cost of goods manufactured for June?

A) $348,900
B) $377,600
C) $380,700
D) $384,500