Marigold Corp.'s accounting records reflect the following inventories:

	Dec. 31, 2017	Dec. 31, 2016
Raw materials inventory	$310,000	$260,000
Work in process inventory	300,000	160,000
Finished goods inventory	190,000	150,000

If Marigold Corp.'s cost of goods manufactured for 2017 amounted to $2,120,000, what is the cost of goods sold for the year 2017?

a)	$2,350,000

b)	$2,310,000

c)	$2,160,000

d)	$2,080,000