Answer the following questions using the information below:

Beginning finished goods, 1/1/20X5 $ 40,000

Ending finished goods, 12/31/20X5 33,000

Cost of goods sold 250,000

Sales revenue 600,000

Operating expenses 120,000

5) What is cost of goods manufactured for 20X5?

A) $257,000

B) $350,000

C) $243,000

D) $250,000