Barger Company had the following information at December 31: Finished goods inventory, January 1 $ 90,000 Finished goods inventory, December 31 126,000 If the cost of goods manufactured during the year amounted to $1.895,000 and annual sales were $2, 994,000, how much is the amount of gross profit for the year? $1, 099,000 $1,009,000 $1, 859,000 $1, 135,000