Maple Mount Fishery is a canning company in Astoria.The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs.Budgeted factory overhead for 2010 was $680,400,and management budgeted $324,000 of direct labor costs.During the year,the company incurred the following actual costs. 
The January 1,2010 balances of inventory accounts are shown below. 
The December 31,2010 balances of these inventory accounts were ten percent lower.The total manufacturing costs for the year are:
A) $1,332,600.
B) $1,354,700.
C) $1,336,700.
D) $1,373,600.
E) $1,339,300.
Correct Answer:
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