Beckett Industries Has the Following Beginning and Ending Inventories for the Month

Multiple Choice

Beckett Industries has the following beginning and ending inventories for the month of April. Beckett uses one overhead control account and charges overhead to production at 70% of direct labor cost.The company does not formally recognize over- or underapplied overhead until year-end. What is Beckett's cost of goods sold for April?

A) $476,000.
B) $484,000.
C) $491,000.
D) $502,000.
E) None of the answers is correct.