Marigold Corp. reported the following year end information: $52000 art 28000 Beginning work in process inventory Beginning raw materials inventory Ending work in process inventory Ending raw materials inventory Raw materials purchased Direct labor Manufacturing overhead 50000 25000 B60000 440000 100000 How much is Marigold's cost of goods manufactured for the year? $863000 0 $1405000 $1403000 0 $1401000