Assume the Following Data for Rodriguez Services, an Accounting Firm

Assume the following data for Rodriguez Services, an accounting firm, for November: $$\begin{array} { l r } \text { Beginning materials inventory } & \$ 20,000 \\\text { Beginning work-in-process inventory } & 40,000 \\\text { Ending work-in-process inventory } & 50,000 \\\text { Ending materials inventory } & 10,000 \\\text { Actual overhead costs } & 100,000 \\\text { Direct materials used } & 60,000 \\\text { Direct labor } & 200,000\end{array}$$
What is the cost of services sold for November?

A) $370,000
B) $350,000
C) $360,000
D) $330,000