For calendar 2020, the gross profit of Seymour Corp. was $135,000; the cost of goods manufactured was $360,000; the beginning inventories of goods in process and finished goods were $33,500 and $57,000, respectively; and the ending inventories of goods in process and finished goods were $44,000 and $71,000, respectively. Allan Corp.'s sales for 2020 must have been $346,000. $552,000. $445,000. $481,000