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15. The accounting records of Dolphin Company revealed the following information: Total manufacturing costs $710,000 Work-in-process inventory, $74,000 Work-in-process inventory, $96,000 Finished-goods inventory, $164,000 Finished-goods

15. The accounting records of Dolphin Company revealed the following information:

Total manufacturing costs $710,000

Work-in-process inventory, $74,000

Work-in-process inventory, $96,000

Finished-goods inventory, $164,000

Finished-goods inventory, $141,000

Dolphin's cost of goods sold is:

a) $688,000.

b) $709,000.

c) $711,000.

d) $733,000.

e) None of these.

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