The Following Information Has Been Taken from Blue Mountains Accounting

Multiple Choice

The following information has been taken from Blue Mountains accounting records:
$$\begin{array} { l r } \text { Beginning work-in-process inventory } & \$ 50,000 \\\text { Ending work-in-process inventory } & 48,000 \\\text { Beginning finished goods inventory } & 180,000 \\\text { Ending finished goods inventory } & 195,000 \\\text { Cost of goods manufactured } & 1,220,000\end{array}$$
What is cost of goods sold?

A) $1 222 000
B) $1 205 000
C) $1 218 000
D) $1 235 000