Last month a manufacturing company had the following operating results:
Beginning finished goods inventory
|
$74,000
|
Ending finished goods inventory
|
$50,000
|
Sales
|
$438,000
|
Gross margin .
|
$63,000
|
What was the cost of goods manufactured for the month?
A) $375,000
B) $414,000
C) $399,000
+B1195
D) $351,000