Lamour Corporation Is a Job Order Costing Company That Uses

Lamour Corporation is a job order costing company that uses activity-based costing to apply overhead to jobs. The following overhead activities were budgeted for the year. $$\begin{array} { | l | c | c | c | } \hline \text { Activity } & \text { Cost } & \text { Driver } & \text { Amount of driver } \\\hline \text { setups } & \$ 240,000 & \text { number of setups } & 6,000 \\\hline \text { purchasing } & 160,000 & \text { number of parts } & 20,000 \\\hline \text { other overhead } & 300,000 & \text { direct labor hours } & 80,000 \\\hline\end{array}$$
The following information about the jobs was given for April.
$$\begin{array} { | l | r | r | r | c | } \hline & \text { Job 101 } & \text { Job 102 } & \text { Job 103 } & \text { Job 104 } \\\hline \text { Balance 4/1 } & \$ 64,900 & \$ 40,770 & \$ 30,500 & 0 \\\hline \text { direct materials } & 54,000 & 37,900 & 25,000 & 11,000 \\\hline \text { direct labor } & 80,000 & 38,500 & 43,000 & 21,000 \\\hline \text { number of setups } & 40 & 10 & 30 & 200 \\\hline \text { number of parts } & 300 & 80 & 400 & 500 \\\hline \text { direct labor hours } & 5,000 & 2,400 & 5,200 & 1,200 \\\hline\end{array}$$
By April 30, Jobs 102 and 103 were completed and sold. The remaining jobs were still in process.
What is the cost of goods manufactured?

A) $ 144,400
B) $ 215,670
C) $ 178,340
D) $ 249,610