Details of a company's inventory balances for January:

January $1$ Work$-$in$-$Process Inventory $$100,000$

January $31$ Work$-$in$-$Process Inventory $$200,000$

Direct Labor Used $ $50,000$

Manufacturing Overhead Applied $ $80,000$

Direct Material Purchases $$400,000$

Direct Material Returns $ $40,000$

Direct Material Used $$300,000$

Calculate the cost of goods manufactured in the month of January.

A$.$ $$100,000.$

B$.$ $$200,000.$

C$.$ $$390,000.$

D$.$ $$330,000.$