Based on the following data:

Sales	$1,000,000
Net purchases of raw materials	$600,000
Cost of goods manufactured	$800,000
Marketing and administrative expenses	$250,000
Indirect manufacturing costs	$500,000

	Beginning inventory	Ending inventory
Work in process	$500,000	$400,000
Finished goods	$100,000	$500,000

What is the gross profit for the company?

A. $200,000

B. $400,000

C. $600,000

D. $900,000

Do not copy from Chegg and give complete answer with explanation