Assume the Following Information Pertaining to Cub Company Cost of Goods Manufactured Is Calculated to Be:
A)$289,000

Assume the following information pertaining to Cub Company: $\begin{array}{lr}\text { Prime costs } & \$ 195,000 \\\text { Conversion costs } & 221,000 \\\text { Direct materials used } & 85,000 \\\text { Beginning work in process } & 98,000 \\\text { Ending work in process } & 81,000\end{array}$ Cost of goods manufactured is calculated to be:

A) $289,000.
B) $348,000.
C) $314,000.
D) $297,000.
E) $323,000.