Incorrect answer D...Dont know what Im doing wrong to solve

Using the information below, calculate cost of goods sold for the period: Sales revenues for the period Operating expenses for the period Finished Goods Inventory. January 1 Finished Goods Inventory, December 31 Cost of goods manufactured for the period $1,306,000 241,000 38,000 43,000 542,000 $442,000 $528,000. O $773,00o O $778,000. O $53700o