Beginning raw materials inventory Ending raw materials inventory Direct labor $450 $270 $300 $670 $580 $370 $660 $4,700 Operating expenses Purchases of cirect materials Beginning work in process inventory Ending work in process inventory Sales revenue $810 Manufacturing overhead Beginning finished goods inventory Ending finished goods inventory $340 $280 What was cost of goods sold? O A. $1,440 O B. $1,180 C. $810 D. $1,640