For Calendar 2017, the Gross Profit of Allan Corp

Multiple Choice

For calendar 2017, the gross profit of Allan Corp.was $270,000; the cost of goods manufactured was $720,000; the beginning inventories of goods in process and finished goods were $67,000 and $114,000, respectively; and the ending inventories of goods in process and finished goods were $88,000 and $142,000, respectively.Allan Corp.'s sales for 2017 must have been

A) $692,000.
B) $1,104,000.
C) $990,000.
D) $962,000.