Dorsett Technologies had finished goods inventory on January 1, 20X8 of $29,300 and finished goods inventory on December 31, 20X8 of $24,100. If the cost of goods sold for the year was $427,500, what was the cost of goods manufactured for the year?

Multiple Choice

• $402,100.

• $422,300.

• $417,100.

• $427,500.

• None of the answers is correct.