25. Hooter Manufacturing Company reported the following year-end information: Beginning work in process inventory..... $75,000 Beginning raw materials inventory........ 20,000 Ending work in process inventory. 73,000 Ending raw materials inventory.. 23,000 Raw materials purchased. 220,000 Direct labour....... 170,000 Manufacturing overhead 80,000 How much is Hooter Manufacturing's cost of goods manufactured for the year? a) $470,000 b) $465,000 c) $469,000 d) $472,000