Company D applied LIFO and reported gross profit of $400,000. Company D reported inventory of $150,000 at January 1 and $120,000 at December 31. Had FIFO been used rather than LIFO, those figures would have been $196,000 and $210,000 at January 1 and at December 31, respectively. What would Company D gross profit have been under FIFO?

$356,000

$384,000

$416,000

$444,000

$490,000