Problem:
Dixon Company makes commercial and home appliances. Dixon had the following cost data for the month of March :
- Manufacturing Labor Costs Incurred :
- Assembly Line Labor : $219,000
- Quality costs : Tests and Inspection : $26,000
- Cost of Raw Materials Used :
- Direct Materials : $52,000
- Indirect Materials : $4,000
- Work In Process Inventory :
- March 1 : 26,000
- March 31 : 29,000
- Manufacturing Overhead Ledger Account :
- Total Debits : 73,000
- Total Credits : 78,000
Question : Calculate Dixon's total manufacturing cost for March
A) 344,000
B) 346,000
C) 349,000
D) 352,000
E) None
Note: Please provide through step by step calculations.