Viva Inc Has Provided the Following Information for the Year 2015

Multiple Choice

Viva Inc. has provided the following information for the year 2015: $$\begin{array} { | l | r | } \hline \text { Cost of Goods Manufactured } & \$ 1,234,000 \\\hline \text { Beginning Balance - Finished Goods Inventory } & 99,000 \\\hline \text { Ending Balance - Finished Goods Inventory } & 84,000 \\\hline\end{array}$$ How much is the cost of goods sold?

A) $183,000
B) $1,249,000
C) $1,234,000
D) $1,219,000