Lamour Corporation is a job order costing company that usesactivity-based costing to apply overhead to jobs. The followingoverhead activities were budgeted for the year.
| Activity | Cost | Driver | Amount ofdriver |
| Setups | $240,000 | Number of setups | 6,000 |
| Purchasing | 160,000 | Number of parts | 20,000 |
| Other overhead | 300,000 | Direct labor hours | 80,000 |
The following information about the jobs was given for April.
| Job 101 | Job 102 | Job 103 | Job 104 |
| Balance 4/1 | $64,900 | $40,770 | $30,500 | 0 |
| Direct materials | 54,000 | 37,900 | 25,000 | 11,000 |
| Direct labor | 80,000 | 38,500 | 43,000 | 21,000 |
| Number of setups | 40 | 10 | 30 | 200 |
| Number of parts | 300 | 80 | 400 | 500 |
| Direct labor hours | 5,000 | 2,400 | 5,200 | 1,200 |
By April 30, Jobs 102 and 103 were completed and sold. Theremaining jobs were still in process.
What is the cost of goods manufactured?
a.$ 249,610
b.$ 178,340
c.$ 215,670
d.$ 144,400
