Assume the Following Data for Graham Services, an Architecture Firm

Assume the following data for Graham Services, an architecture firm, for February: $\begin{array}{lr}\text { Beginning materials inventory } & £ 20,000 \\\text { Beginning work-in-progress inventory } & 40,000 \\\text { Ending work-in-progress inventory } & 50,000 \\\text { Ending materials inventory } & 10,000 \\\text { Actual overhead costs } & 100,000 \\\text { Direct materials used } & 60,000 \\\text { Direct labour } & 200,000\end{array}$ What is the cost of services sold for February?

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