Concord Corporation reported the following year-end information: Beginning work in process $40000 inventory Beginning raw materials 27000 inventory Ending work in process inventory 60000 Ending raw materials inventory 30000 Raw materials purchased 830000 Direct labor 440000 Manufacturing overhead 100000 How much is Concord's cost of goods manufactured for the year? O $1367000 O $1387000 O $827000 O $1347000