Dorsett Technologies had finished goods inventory on January 1, 20X8 of $31,100 and finished goods inventory on December 31, 20X8 of $25,900. If the cost of goods sold for the year was $431,100, what was the cost of goods manufactured for the year? Multiple Choice $403,900. $425,900. $420,700. $431,100. None of the answers is correct.