Countertops Unlimited, a manufacturer of kitchen and bath countertops, had the following information for production last period:

Beginning Work in Process Inventory $25,000
Ending Work in Process Inventory $30,000
Beginning Materials Inventory $16,000
Ending Materials Inventory $14,000
Materials Purchased $205,000
Direct Labor $65,000
Indirect Labor $20,000
Indirect Materials Used $55,000
Factory Rent $35,000
Utilities (Rent and Utilities relate to production facilities) $15,000
Office Supplies $10,000
Administrative Salaries $105,000

Assuming that all manufacturing overhead was applied to Work in Process inventory, Total Manufacturing Costs for the period was: __________

a. $217,000
b. $125,000
c. $342,000
d. $367,000
e. None of the above