The Following Information Was Derived from the 2007 Accounting Records

Multiple Choice

The following information was derived from the 2007 accounting records of Logan Co.: $\begin{array}{lrr}&& \text {Logan's Goods }\\& \text { Logan 's Central Warehouse}& \text {Held by Consignees }\\\text { Beginning inventory } & \$ 130,000 & \$ 14,000 \\\text { Purchases } & 575,000 & 70,000 \\\text { Freight-in } & 10,000 &\\\text { Transportation to consignees } & & 5,000 \\\text { Freight-out } & 30,000 & 8,000 \\\text { Ending inventory } & 145,000 & 20,000\end{array}$ Logan 's 2007 cost of sales was

A) $570,000.
B) $600,000.
C) $634,000.
D) $639,000.