Here Is Some Basic Data for Mogelson Company Manufacturing Overhead Is Allocated at 60% of Direct Labor Cost

Here is some basic data for Mogelson Company: $$\begin{array} { | l | r | } \hline \text { Cost of goods manufactured for the period: } & \$ 420,000 \\\hline \text { Work in process inventary, begrning of period: } & 100,000 \\\hline \text { Work in process inventary, end of period: } & 120,000 \\\hline \text { Direct materials used: } & \text { 50,000 } \\\hline\end{array}$$ Manufacturing overhead is allocated at 60% of direct labor cost.
What are the total costs debited to work in process inventory during the period?

A) $550,000
B) $520,000
C) $440,000
D) $400,000