The Following Information Was Provided by Wilson Company for the Year

Multiple Choice

The following information was provided by Wilson Company for the year just ended:
$\begin{array} { l l } \text { Beginning finished goods inventory } & \$ 150,750 \\\text { Ending finished goods inventory } & \$ 140,475 \\\text { Sales } & \$ 475,000 \\\text { Gross margin } & \$ 150,000\end{array}$
What was the cost of goods manufactured for the year?

A) $314,725.
B) $335,275.
C) $325,000.
D) $464,725.