The Following Information Was Provided by Grand Company for the Year

Multiple Choice

The following information was provided by Grand Company for the year just ended: $$\begin{array} { | l | r | } \hline \text { Beginning finished goods inventory } & \$ 130,425 \\\hline \text { Ending finished goods inventory } & \$ 125,770 \\\hline \text { Sales } & \$ 500,000 \\\hline \text { Gross margin } & \$ 100,000 \\\hline\end{array}$$ The cost of goods manufactured for the year was:

A) $395,345.
B) $404,655.
C) $104,655.
D) $95,345.