Bernard Corporation gathered the following information for the year just ended:

Fixed costs:
Manufacturing	$90,000
Marketing	44,000
Administrative	62,000
Variable costs per unit:
Manufacturing	$8
Marketing	2
Administrative	3

During the year, Bernard produced 60,000 and sold 50,000 units of product at a selling price of $9.00 per unit. There was no beginning inventory of product at the start of the year. Cost of goods sold under absorption costing for the year is:

Group of answer choices

$650,000

$490,000

$475,000

$840,000