GigaByte Company's computer system recently crashed, erasing much of the company's financial data. The following accounting information was discovered soon afterwards on the Chief Financial Officer's back-up e

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 GigaByte Company has asked you to recalculate 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

E) $432,000