FRD's management accountant collected the following inventory and transaction data for the month:

Inventories	Ending	Beginning
Direct materials	$220	$190
Work in process	160	140
Finished goods	190	220

The cost of goods available for sale was $1,370. Total manufacturing costs assigned to work in process during the month was $1,170. Manufacturing overhead was $334; and direct materials used were $386. Cost of goods sold for the month was:

$1,150

$1,370

$1,180

$1,120