Given the following information, determine the cost of goods solo. Direct Labor Incurred Manufacturing Overhead Incurred Direct Materials Used Finished Goods Inventory, Jan.1 Finished Goods Inventory, Dec. 31 Work - in-Process Inventory, Jan. 1 Work -in-Process Inventory, Dec. 31 $64,000 175,000 154,000 199,000 96,000 220,500 110,000 OA. $613,500 B. $503,500 C. $295,000 O D. $606,500