I can not come up with a correct answer.. please help
Maple Mount Fishery is a canning company in Astoria. The company uses a normal costing system in which factory overhead is applied on the basis of direct labor costs. Budgeted factory overhead for 2010 was $608,120, and management budgeted $251,810 of direct labor costs. During the year, the company incurred the following actual costs.

Direct materials used $323,020
Direct labor $280,150
Factory overhead $675,860


The January 1, 2010 balances of inventory accounts are shown below.
Materials - all direct $67,570
Work-in-process $39,910
Finished goods $23,700


The December 31, 2010 balances of these inventory accounts were nine percent lower.

Calculate Cost of Goods Manufactured
A) $1,248,947
B) $1,283,327
C) $1,252,847
D) $1,304,947
E) $1,305,789

Please show the work you've done so we can establish where you've gone wrong. We aren't going to just do it for you, and this is too much too to "give a hint."

This is my first acct class I do not even have a hint! I do not know where to begin.. need major help, any good internet sites?

You said you couldn't up with a "correct" answer - I assumed that meant you came up with an incorrect one. I'm willing to correct your work if you will show it.