Am I correct ?

Payton Corporation provided the following information for the year: Beginning Balance-Work-in-Process Inventory Ending Balance -Work-in-Process Inventory Beginning Balance-Direct Materials $26,000 55,000 Ending Balance- Direct Materials Purchases Direct Materials Direct Labor Indirect Labor Depreciation on Factory Plant and Equipment Plant Utilities and Insurance 81,000 59,000 360,000 471,000 19,000 24,000 268,000 What was the amount of the cost of goods manufactured for the year? O A. $1,193,000 OB. $1,164,000 ??. $1,135,000 D. $1,363,000