Finial mfg. has recorded the following: Beg. WIP 116,000, end WIP 98,000, beg. Finished goods 250,000, end. Finished goods 316,000, cost of manufacturing 1,508,000. Determine the cost of goods sold for finial mfg. 1,574,000, 1,556,000, 1,442,000, or 1,460,000