Last Month a Manufacturing Company Had the Following Operating Results

Multiple Choice

Last month a manufacturing company had the following operating results: $$\begin{array} { | l | r | } \hline \text { Beginning finished goods inventory } & \$ 74,000 \\\hline \text { Ending finished goods inventory } & \$ 73,000 \\\hline \text { Sales } & \$ 464,000 \\\hline \text { Gross margin } & \$ 52,000 \\\hline\end{array}$$ What was the cost of goods manufactured for the month?

A) $463,000.
B) $411,000.
C) $413,000.
D) $412,000.