Randall Company Manufactures Products to Customer Specifications The Total Manufacturing Costs for the Year Are:
A)$850,000

Randall Company manufactures products to customer specifications. A job costing system is used to accumulate production costs. Factory overhead cost was applied at 125% of direct labor cost. Selected data concerning the past year's operation of the company are presented below. $\begin{array}{lrrr} & \text { January 1 } & \text { December 31 } \\\text { Direct materials } & \$ 77,000 & \$ 40,000 \\\text { Work in process } & 66,000 & 42,000 \\\text { Finished goods } & 115,000 & 100,000\\\text { Other information }\\\text { Direct materials purchases } && \$ 324,000 \\\text { Cost of goods available for sale } && 950,000 \\\text { Actual factory overhead costs } && 260,000\end{array}$ The total manufacturing costs for the year are:

A) $850,000.
B) $348,000.
C) $867,000.
D) $835,000.
E) $811,000.