Stephenson Company's computer system recently crashed, erasing much of the Company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer disk.
	Cost of Goods Sold					$388,600
	Work-in-Process Inventory, Beginning					$30,500
	Work-in-Process Inventory, Ending					$40,900
	Selling and Administrative Expense					$51,200
	Finished Good Inventory, Ending					$15,200
	Direct Materials Purchased					$176,800
	Factory Overhead Applied					$114,900
	Operating Income					$22,200
	Direct Materials Inventory, Ending					$6,000
	Cost of Goods Manufactured					$345,500
	Direct Labor					$55,800
The CFO of Stephenson Company has asked you to recalculate the following accounts and report to him by week's end.
What should be the amount of total manufacturing cost?
$345,500
$185,200
$386,400
$355,900