Rayfield Company's Management Accountant Collected the Following Inventory and Transaction

Rayfield Company's management accountant collected the following inventory and transaction data for the month: Inventories Ending Beginning
Direct materials $220 $190
Work in process 160 140
Finished goods 190 220
The cost of goods available for sale was $1,370. Total manufacturing costs assigned to work in process during the month was $1,170. Manufacturing overhead was $334; and direct materials used were $386.
Cost of jobs completed for the month was:

A) $1,170
B) $1,310
C) $1,190
D) $1,150