Benson Manufacturing Inc.$\text{'}$s accounting records reflect the following inventories:

Dec. $31,2011$ Beg

Dec. $31,2012$ ending

Raw materials inventory

$$120,000$

$ $96,000$

Work in process inventory

$156,000$

$174,000$

Finished goods inventory

$150,000$

$138,000$

During $2012,$ Benson purchased $$1,224,000$ of raw materials, incurred direct labor costs of $$300,000,$ and incurred manufacturing overhead totaling $$192,000.$

Assume Benson Manufacturing's cost of goods manufactured for $2012$ amounted to $$1,740,000.$

How much would it report as cost of goods sold for the year?

a$)$

$$1,728,000$

b$)$

$$1,890,000$

c$)$

$$1,752,000$

d$)$

$$1,800,000$