27 During the year, a manufacturing company had the following operating results: Beginning work-in-process inventory Beginning finished goods inventory Direct materials used in production Direct labor Manufacturing overhead incurred Ending work-in-process inventory Ending finished goods inventory $ 50,500 $ 201,000 330,000 $530,000 272,000 $ 78,000 $ 94,500 What is the cost of goods manufactured for the year? $1,211,000 O $1132,000 O $1,238,500 $1104,500