A Company Had Beginning Inventories as Follows: Direct Materials, $300;

Multiple Choice

A company had beginning inventories as follows: Direct Materials, $300; Work-in-Process, $500; Finished Goods, $700. It had ending inventories as follows: Direct Materials, $400; Work-in-Process, $600; Finished Goods, $800. Material Purchases net were $1,400, Direct Labor $1,500, and Manufacturing Overhead $1,600. What is the Cost of Goods Sold for the period?

A) $4,100.
B) $4,200.
C) $4,300.
D) $4,400.