Dorsett Technologies had finished goods inventory on January 1, 20X8 of $31,300 and finished goods inventory on December 31, 20X8 of $26,100. If the cost of goods sold for the year was $431,500, what was the cost of goods manufactured for the year?

Multiple Choice

• $404,100.

• $426,300.

• $421,100.

• $431,500.

• None of the answers is correct.