Assume direct materials, direct labour and factory overhead for the period total $1 400 000. If work in process at the start is $110 000 and work in process at the end is $80 000, what is the cost of goods manufactured? Select one: a. None of the options b. $1 400 000 c. $1 430 000 d. $1 370 000 e. $1 470 000