Chicago Steel's operating activities for the year are listed below: Beginning finished goods inventory Ending finished goods inventory Beginning Work in process Sales revenue Operating expenses Ending Work in Process Direct Materials used Direct Labor I assembly line Factory Utilities Office supplies Factory Maintenance Indirect labor $1,000,600 $350,800 1000 $1,500,900 $700,600 2000 250,000 200,000 100,700 99,000 100,000 101,000 What is the cost of goods sold for the year? O A. $1,503,500 OB. $1,400,500 O c. $1,400,300 OD. $3,004,400