Browning Furniture reports the following data for its first year of operation.

Cost of goods manufactured

Work in process inventory, beginning

Work in process inventory, ending

Direct materials used

Direct Labor

Manufacturing overhead

Finished goods inventory, beginning

Finished goods inventory, ending

What is the cost of goods sold?

$$455,300$

$0$

$140,000$

$111,000$

$140,000$

$185,800$

$0$

$90,700$

A$.$ $$521,400$

B$.$ $$455,300$

C$.$ $$364,600$

D$.$ $$752,100$