Savard Corporation Reported the Following

Multiple Choice

Savard Corporation reported the following:
.Raw material purchases totaling $100,000.
.Raw material inventory increased $5,000.
.Direct labor costs incurred totaled $150,000.
.Total factory overhead was $225,000.
.Work in process increased $20,000.
.Indirect labor was $7,000.
.Finished goods increased $40,000.
.Sales salaries were $75,000.
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How much was Savard's cost of goods manufactured?

A) $450,000
B) $490,000
C) $457,000
D) $497,000