Wall Corporation's selected cost data for July is shown below:

Cost of goods manufactured $420,000
Work in process inventory, July 1 $100,000
Work in process inventory, July 31 $120,000
Direct materials used $50,000
Manufacturing overhead is allocated at 50% of direct labor cost.
What are the total manufacturing costs for July?
A) $440,000 B) $520,000 C) $400,000 D) $550,000

A

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