The Following Information Was Provided by Grand Company for the Year

question 78

Multiple Choice

The following information was provided by Grand Company for the year just ended: $$\begin{array} { | l | r | } \hline \text { Beginning finished goods inventory } & \$ 130,425 \\\hline \text { Ending finished goods inventory } & \$ 125,770 \\\hline \text { Sales } & \$ 500,000 \\\hline \text { Gross margin } & \$ 100,000 \\\hline\end{array}$$ The cost of goods manufactured for the year was:

• A)$395,345.
• B)$404,655.
• C)$104,655.
• D)$95,345.

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