The Following Information Was Derived from the 2020 Accounting Records

Multiple Choice

The following information was derived from the 2020 accounting records of Jersey Co.: $\begin{array}{c}\begin{array}{lll}\\\\ \text {Beginning inventory}\\ \text {Purchases}\\ \text {Freight-in}\\ \text {Transportation to consignees}\\ \text {Freight-out}\\ \text {Ending inventory}\end{array}\begin{array}{c} \text {Jersey's Central Warehouse}\\\$ 260,000 \\475,000 \\15,000 \\\\25,000 \\290,000\end{array}\begin{array}{lll} \text {Jersey's Goods}\\ \text {held by consignee}\\\$ 28,000 \\90,000\\\\5,000\\8,000\\20,000\end{array}\end{array}$
Jersey's 2020 cost of sales was

A) $563,000.
B) $558,000.
C) $488,000.
D) $460,000.