60. The accounting records of Falcon Company revealed the following information: Raw materials used $ 60,000 Direct labor 125,000 Manufacturing overhead 360,000 Work-in-process inventory, 1/1 50,000 Finished-goods inventory, 1/1 189,000 Work-in-process inventory, 12/31 76,000 Finished-goods inventory, 12/31 140,000 Falcon's cost of goods manufactured is: A. $519,000. B. $522,000. C. $568,000. D. $571,000. E. None of the answers is correct