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.
- How much was Savard's cost of goods sold?

A) $410,000
B) $450,000
C) $407,000
D) $457,000