Costmore Manufacturing has provided the following operating results for its first year operations:

Beginning inventory of finished goods	0
Units produced (no work in process)	30,000
Units sold	26,000
Units in ending inventory of finished goods	4,000
Sales price	$ 60	per unit
Variable manufacturing costs	$ 19	per unit manufactured
Variable selling and administrative expenses	$ 9	per unit sold
Fixed manufacturing costs for the year	$ 180,000
Fixed selling and administrative expenses for the year	$ 194,000

Using the absorption costing method, cost of goods manufactured for the year is:

Multiple Choice

$494,000

$570,000

$988,000

$750,000