Given the following data for Harder Company, compute cost of goods manufactured:

Direct materials used	$120,000		Beginning work in process	$20,000
Direct labor	200,000		Ending work in process	10,000
Manufacturing overhead	150,000		Beginning finished goods	25,000
Operating expenses	175,000		Ending finished goods	15,000

Select one:

a. $460,000

b. $470,000

c. $480,000

d. $490,000