Last Month,a Manufacturing Company Had the Following Operating Results What Was the Cost of Goods Manufactured for the Month

Multiple Choice

Last month,a manufacturing company had the following operating results:
$\begin{array} { l r } \text { Beginning finished goods inventory } & \$ 74,000 \\\text { Ending finished goods inventory } & \$ 73,000 \\\text { Sales } & \$ 464,000 \\\text { Gross margin } & \$ 32,000\end{array}$
What was the cost of goods manufactured for the month?

A) $413,000
B) $411,000
C) $412,000
D) $463,000