The accounting records of Dolphin Company revealed the following information: Total manufacturing costs $ 750,000 Work-in-process inventory, Jan. 1 78,000 Work-in-process inventory, Dec. 31 100,000 Finished-goods inventory, Jan. 1 168,000 Finished-goods inventory, Dec. 31 145,000 Dolphin's cost of goods sold is: $728,000. $749,000. $751,000. $773,000. None of these.