The Following Information Was Provided by Wilson Company for the Year

Multiple Choice

The following information was provided by Wilson Company for the year just ended: $$\begin{array} { | l | r | } \hline \text { Beginning finished goods inventory } & \$ 150,750 \\\hline \text { Ending finished goods inventory } & \$ 140,475 \\\hline \text { Sales } & \$ 475,000 \\\hline \text { Gross margin } & \$ 150,000 \\\hline\end{array}$$ The cost of goods manufactured for the year was:

A) $325,000.
B) $333,275.
C) $314,725.
D) $334,275.