Delaware Furniture Company Constructs Custom Furniture What Is the Total Cost of the July 31^st Work

Delaware Furniture Company constructs custom furniture. Job cost records during the second and third quarters of 2009 are shown below.
$$\begin{array} { | l | l | l | l | l | } \hline \text { Job No. } & \text { Date Started } & \text { Date Finished } & \begin{array} { l } \text { Total Cost of Job on } \\\text { July } 1\end{array} & \begin{array} { l } \text { Manufacturing Costs } \\\text { Added in July }\end{array} \\\hline 110 & \text { June 1 } & \text { July 15 } & \$ 32,840 & \$ 43,600 \\\hline 111 & \text { June 3 } & \text { August 25 } & \$ 18,100 & \$ 177,200 \\\hline 112 & \text { July 2 } & \text { July 30 } & & \$ 145,000 \\\hline 113 & \text { July 6 } & \text { July 31 } & & \$ 82,800 \\\hline 114 & \text { July 15 } & \text { August 19 } & & \$ 126,400 \\\hline\end{array}$$ What is the total cost of the July 31^st work in process inventory?

A) $466,700
B) $448,600
C) $321,700
D) $303,600