Barricades Corporation Provided the Following Information for the Year 2015

Barricades Corporation provided the following information for the year 2015: $$\begin{array} { | l | r | } \hline \text { Beginning Balance - Work-in-Process Inventory } & \$ 24,000 \\\hline \text { Ending Balance - Work-in-Process Inventory } & 56,000 \\\hline \text { Beginning Balance - Raw Materials Inventory } & 84,000 \\\hline \text { Ending Balance - Raw Materials Inventory } & 60,000 \\\hline \text { Purchases - Raw Materials } & 460,000 \\\hline \text { Direct Labor } & 470,000 \\\hline \text { Indirect Materials } & 47,000 \\\hline \text { Indirect Labor } & 19,000 \\\hline \text { Depreciation on Factory Plant \& Equipment } & 24,000 \\\hline \text { Plant Utilities \& Insurance } & 270,000 \\\hline\end{array}$$
-What was the amount of manufacturing overhead costs?

A) $360,000
B) $313,000
C) $90,000
D) $336,000