cloudy comfort company accounting records reflect the following inventories:

Dec, 31,2012 Dec,31,2011

raw materials inventory 310,000 260,000

work in process 300,000 160,000

finished good inventory 190,000 150,000

During 2012, $400,000 of raw materials were purchased, direct labor cost amounted to 500,000, and manufacturing overhead incurred was 480,000.

If Cloudy Comfort Company's cost of goods manyfactured for 2012 amounted to $1,190,000, its cost of goods sold for the year is?

A) 1,050,000 B)1,150,000 C)1,230,000 D)1,300,000

please provide steps