Can you please help with this question, thank you!

During its first year of operations, Boo Company incurred the following product costs: Direct materials used in production $200,000; Direct labor $175,000; and Manufacturing overhead $145,500. The Boo Company's ending Work in Process Inventory amounted to $35,000 at the end of the year. What is the company's cost of finished goods manufactured for the year? O $200,000 O $375,000 $485,500 O $520,500