The Accounting Records of Bronco Company Revealed the Following Information

Multiple Choice

The accounting records of Bronco Company revealed the following information: $$\begin{array} { l r } \text { Raw materials used } & \$ 60,000 \\\text { Direct labor } & 125,000 \\\text { Manufacturing overhead } & 360,000 \\\text { Work-in-process inventory, 1/1 } & 50,000 \\\text { Finished-goods inventory, 1/1 } & 189,000 \\\text { Work-in-process inventory, 12/31 } & 76,000 \\\text { Finished-goods inventory, } 12 / 31 & 140,000\end{array}$$ Bronco's cost of goods manufactured is:

A) $519,000.
B) $522,000.
C) $568,000.
D) $571,000.
E) None of the other answers are correct.