DistaBricks Manufactures Custom Brick and Applies Job-Order Costing How Much Is the Cost of Direct Materials Transferred into Relates

DistaBricks manufactures custom brick and applies job-order costing.The following information relates to the fiscal year ending December 31, 2017. $\begin{array}{lr}\text { Beginning balance in Raw Materials Inventory } & \$ 13,600 \\\text { Purchases of raw material } & 211,000 \\\text { Ending balance in Raw Materials Inventory } & 15,100 \\\text { Beginning balance in Work in Process } & 18,700 \\\text { Ending balance in Work in Process } & 16,500 \\\text { Direct labor cost } & 78,600 \\\text { Manufacturing overhead applied } & 47,900 \\\text { Actual manufacturing overhead } & 44,800 \\\text { Beginning balance in Finished Goods } & 26,200 \\\text { Ending balance in Finished Goods } & 24,500 \\\text { Sales } & 421,000 \\\text { Selling expenses } & 115,400 \\\text { General and administrative expenses } & 75,900\end{array}$ How much is the cost of direct materials transferred into production?

A) $224,600
B) $212,500
C) $209,500
D) $211,000