A Company Had Beginning Inventories as Follows: Direct Materials,$300;Work-In-Process,$500;Finished Goods,$700

Multiple Choice

A company had beginning inventories as follows: Direct Materials,$300;Work-in-Process,$500;Finished Goods,$700.It had ending inventories as follows: Direct Materials,$400;Work-in-Process,$600;Finished Goods,$800.Material Purchases (net including freight) were $1,400,Direct Labor $1,500,and Manufacturing Overhead $1,600.What is the Cost of Goods Sold for the period?

A) $4,100.
B) $4,200.
C) $4,300.
D) $4,400.