Latta Company provided the following T-accounts for this year:

Manufacturing Overhead
Debit: $497,664
Credit: $414,720
Balance: $82,944

Work in Process
Debit: $6,280
Credit: $774,000
Balance: $316,000

The missing value (c) in the Manufacturing Overhead account is:
A) $276,336.
B) $360,944.
C) $162,336.
D) $213,944.