Current information for the Stellar Corporation follows:
Beginning work in process inventory : $17,900
Ending work in process inventory : 19,300
Direct materials : 147,000
Direct labor : 85,000
Total factory overhead : 63,100

Stellar Corporation's Cost of Goods Manufactured for the year is:
A) $295,100.
B) $296,500.
C) $313,000.
D) $275,800.
(E) $293,700.