Dorsett Technologies Had Finished Goods Inventory on January 1, 20X8

Multiple Choice

Dorsett Technologies had finished goods inventory on January 1, 20X8 of $29,300 and finished goods inventory on December 31, 20X8 of $24,100.
-If the cost of goods sold for the year was $427,500, what was the cost of goods manufactured for the year?

A) $402,100.
B) $422,300.
C) $417,100.
D) $427,500.
E) None of the answers is correct.