Assume the following data for Leader, Inc., for February: 60 000 Beginning finished goods inventory 40 000 Beginning work-in-prgress inventory Ending work-in-progress inventory 80 000 50 000 Ending finished goods inventory 200 000 Actual factory overhead costs 160 000 Direct materials used 100 000 Direct labour What is the cost of goods manufactured for February? O a. 420,000 O b. 460,000 O c 470,000 O d. 430,000