Giga Bote Company's computer system recently crashed, erasing much of the Company's financial data. The following accounting information was discovered soon afterwards on the CFO's back-up computer data.

Cost of Goods Sold	$400,000
Work-in-Process Inventory, Beginning	35,000
Work-in-Process Inventory, Ending	46,000
Selling and Administrative Expense	59,000
Finished Goods Inventory, Ending	18,000
Finished Goods Inventory, Beginning	?
Direct Materials Purchased	193,000
Factory Overhead Applied	142,000
Operating Income	33,000
Direct Materials Inventory, Beginning	24,000
Direct Materials Inventory, Ending	7,000
Cost of Goods Manufactured	411,000
Direct Labor	70,000

The Chief Financial Officer of GigaBite Company has asked you to recalculated the following accounts and report to him by week's end.

What should be the amount of total manufacturing costs?

A. $457,000

B. $422,000

C. $473,000

D. $376,000