Barger-Volvov Company had the following information at December 31, 2020: Finished goods inventory, January 1, 2020.. $15,000 Finished goods inventory, December 31, 2020.......... $21,000 If the cost of goods manufactured during the year amounted to $332,500 and annual sales were $499,000, how much is the amount of gross profit for the year? Select one: O $172,500 O $326,500 O $151,500 O $166,500