A. Total manufacturing cost is made up of prime costs plus manufacturing overheads applied. This answer does not calculate prime costs correctly and does not include overhead at all.

B. Total manufacturing cost is made up of prime costs plus manufacturing overheads applied. We do not worry about the raw materials and finished goods inventory numbers because the amounts in those accounts were not related to the current period. This answer includes the change in the finished goods inventory.

C. Total manufacturing cost is made up of prime costs plus manufacturing overheads applied. This answer uses actual factory overhead incurred.

D. Total manufacturing cost is made up of prime costs plus manufacturing overheads applied. The prime costs are direct materials and direct labor. We are told that the direct labor was $200,000, but we will need to calculate the direct materials used for November. The beginning inventory of direct materials was $67,000. During the period, they purchased $163,000 of direct materials and also incurred $4,000 in transportation-in costs. However, they also returned $2,000 of direct materials during the period. Adding these together, we can calculate the total direct materials that they had available for use during November was $232,000 ($67,000 + $163,000 + $4,000 - $2,000). Since there was an endinginventory of $62,000, they must have used $170,000 of direct materials during the period ($232,000 - $62,000). Adding $170,000 of direct materials used to the $200,000 of direct labor used, the total prime costs were $370,000. We do not worry about the raw materials and finished goods inventory numbers because the amounts in those accounts were not related to the current period. Overhead is applied as 70% of direct labor, which equals $140,000 ($200,000 × 70%). Adding the prime costs ($370,000) and the overhead ($140,000) together, we get $510,000.

The applied overhead, not the actual overhead, is used because the question tells us that the company does not formally recognize over/underapplied overhead until year-end, and it is not yetthe end of the year.