Details of a company's inventory balances for January: January 1 Work-in-Process Inventory $100,000...

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Accounting

Details of a company's inventory balances for January:
January 1 Work-in-Process Inventory $100,000
January 31 Work-in-Process Inventory $200,000
Direct Labor Used $ 50,000
Manufacturing Overhead Applied $ 80,000
Direct Material Purchases $400,000
Direct Material Returns $ 40,000
Direct Material Used $300,000
Calculate the cost of goods manufactured in the month of January.
A. $100,000.
B. $200,000.
C. $390,000.
D. $330,000.

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