43) Arturo Manufacturing Inc. provided the following information for the year 2015: Beginning Balance-Work-in-Process Inventory Ending Balance-Work-in-Process Inventory Beginning Balance-Raw Materials Inventory Ending Balance-Raw Materials Inventory Purchases-Raw Materials Direct Labor Indirect Materials Indirect Labor Depreciation on Factory Plant & Equipment Plant Utilities & Insurance $12,000 28,000 42,000 30,000 180,000 235,000 23,500 9,500 12,000 135,000 How much is the cost of goods manufactured? A) $607,000 B) $579,000 C) $591,000 D) $619,000