Ace4 Industries provided the information listed below

Direct Materials - $299,400

Direct Labor - $132,900

Factory Overhead Costs - $264,900

General and Administrative Expenses - $86,400

Selling Expenses - $49,700

Work in Process Inventory, Jan 1 - $119,400

Work in Process Inventory, December 31 - $126,800

Finished Goods Inventory, January 1 - $233,000

Finished Goods Inventory, December 31 - $239,600

What is the cost of goods manufactured?

A. $683,200

B. $704,600

C. $697,200

D. $689,800

E. $771,894

F. $776,200