Assume the Following Data for Graham Services, an Architecture Firm

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

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