Reich Manufacturing Company developed the following data: Beginning work in process inventory $ 90,000 Direct materials used 70,000 Actual overhead 110,000 Overhead applied 80,000 Cost of goods manufactured 160,000 Ending work in process 200,000 Reich Manufacturing Company's total CURRENT manufacturing costs for the period is
A) $260,000.
B) $270,000.
C) $180,000.
D) $360,000.